GST Suvidha Center WB093 - GST Annual Return 9 / 9A

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Contact us for file your annual GST Return at GST Suvidha Center. GST Annual return(9/9A), GST annual return to be filed by all registered taxpayers under GST

GST Annual Return

The GSTR 9 is a document or statement that has to be filed once a year by a registered taxpayer. This document will contain the details of all supplies made and received under various tax heads (CGST, SGST, and IGST) during the entire year along with turnover and audit details for the same.

The government has introduced a GSTR 9C audit form, which is to be filed annually by taxpayers who have a turnover of more than Rs.2 crores. It is a reconciliation statement between the annual returns filed in GSTR 9 and the audited annual financial statements of the taxpayer.

Who should file GSTR9?

To file the GSTR-9:

You must be a registered taxpayer under the GST with a 15 digit PAN based GSTIN.

The aggregate turnover of your business should be greater than 20 lakh rupees.

This return applies to all registered taxpayers under the GST excluding those who have a Unique Identification Number (UIN) and non-resident taxpayers.

You need to capture the details of all your transactions at the invoice level for the entire year. This includes intra-state and inter-state transactions, B2B and B2C transactions, transactions associated with exempted items, non-GST supplies and stock transfers between your business locations that are located across different states.

GSTR 9 Types

There are 4 types of annual returns under the GST law. They are:

GSTR 9 must be filed by regular registered, taxpayers who file GSTR 1 and GSTR 3B.
GSTR 9A must be filed by registered, composite dealers (composition scheme).
GSTR 9B must be filed by e-commerce operators who collect tax at source and have filed GSTR 8 for the financial year.
GSTR 9C is an audit form that must be filed by all taxpayers whose aggregate turnover exceeds Rs.2 crores in a financial year and is liable to get their annual reports audited.

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