Types of GST Annual Return

Author
By Sakshi Shah on March 28, 2019

Annual Return is the GST Return that every registered taxpayer should file electronically on the GST Portal for each financial year. However, the following persons are not required to file an annual return:

  • ISD i.e. Input Service Distributor
  • CTP i.e. Casual Taxable Person
  • NRTP i.e. Non-Resident Taxable Person
  • TDS Deductors
TCS Collector - The provisions of TCS under GST became applicable from 1st October 2018. Thus, E-Commerce Operators i.e. TCS Collectors are not required to file the annual return for FY 2017-18.

Types of Annual Return under GST

  • GSTR-9 – Annual Return for Regular Taxpayers, SEZ Units and SEZ Developers
GST Annual Return for Regular Taxpayers: GSTR-9
GST Annual Return for Composition Taxpayers: GSTR-9A
  • GSTR-9C – It is not an annual return. It is a reconciliation statement that reconciles the data as per the books of accounts and the data reported in annual return. The taxpayers to whom GST Audit is applicable should file GSTR-9C along with GSTR-9

Due Dates for Annual Returns under GST

As per the GST Act, the due date to file Annual Return is 31st December of next financial year.
For FY 17-18, the original due date was 31st December 2018. However, the GST Council extended the date.

Due Date to file GSTR-9, GSTR-9A, GSTR-9C for FY 2017-18
30th June 2019

FAQs

1. What is the difference between GSTR-9 and GSTR-9C?

  • GSTR-9 is the annual return which should be filed by every registered taxpayer under GST irrespective of the turnover.
  • GSTR-9C is the reconciliation statement which should be filed by registered taxpayers to whom GST Audit is applicable. When the turnover of a registered taxpayer exceeds Rs.2 Cr during the financial year, they should file GSTR-9C along with GSTR-9.

2. I shifted from the Composition Scheme to the Regular Scheme. Should I file GSTR-9 or GSTR-9A?

A taxpayer who has shifted from Composition Scheme to Regular Scheme or vice-versa must file both GSTR-9 and GSTR-9A. He should file GSTR-9A for the period during which he was registered as Composite Dealer and GSTR-9 for the period during which he was registered as Regular Dealer.

Example

If a taxpayer was registered under Composition Scheme from 1st July 2017 to 30th September 2017 and shifted to Regular Scheme from 1st October 2017 to 31st March 2018, he should file the following returns for FY 2017-18:

  • GSTR-9A from July 2017 to September 2017
  • GSTR-9 from October 2017 to March 2018