Types of GST Annual Return

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Sakshi Shah

GST
GST Due Date
GST Return
GSTR-9
GSTR-9A

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:

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.
Tip
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

GST Annual Return for Regular Taxpayers: GSTR-9
GSTR 9 IS an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year
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GST Annual Return for Regular Taxpayers: GSTR-9
GSTR 9 IS an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year
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GST Annual Return for Composition Taxpayers: GSTR-9A
The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year.
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GST Annual Return for Composition Taxpayers: GSTR-9A
The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year.
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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
Due Date to file GSTR-9, GSTR-9A, GSTR-9C for FY 2017-18
30th June 2019

FAQs

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

1. GSTR-9 is the annual return which should be filed by every registered taxpayer under GST irrespective of the turnover.
2. 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.

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:
1. GSTR-9A from July 2017 to September 2017
2. GSTR-9 from October 2017 to March 2018

When does the statutory requirement to file GST return triggers?

 When a person becomes liable to register or gets voluntarily registered, then the person applies for the registration within the prescribed time-frame. After obtaining the GSTIN (15 Digit – Goods and Services Identification Number), the person becomes responsible to file GST returns as per the rule. Even the person who obtains the registration voluntarily under GST is also required to file Returns as per the GST Rule.

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