What is Annual GST Return ?
According to GST Council, GST Annual Return should be filed by every registered taxpayer including Composition taxpayers should file Annual GST return. Annual GST Return is a summary of all GST returns filed in a financial year. It means you need to enter total sales, total purchases, total itc etc. in a financial year.
What are the types of GST Annual Returns ?
There are 4 types of annual returns such as,
GSTR 9: For Regular Taxpayers. (who files GSTR 1, GSTR 3B)
GSTR 9A: For Composition Taxpayers (who files GSTR 4)
GSTR 9B: For e-commerce operators (who files GSTR 8)
GSTR 9C: For Taxpayers whose annual turnover exceeds 2Cr.Those taxpayers also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
What is the due date of GST Annual Returns ?
GST Annual Return (i.e. GSTR 9, 9A, 9B, 9C) due date is 31st December of next financial year.
For example, Due date of GSTR 9 of Financial Year 2017-18 is 31st December, 2018.
*Note: GST Annual Returns are not available in the GST portal till now. Also GST Council extended the due date of filing GSTR 9 & 9A of FY 2017-18 till June, 2019.
Click here to see GSTR 9 Format (see page 6-11) published by CBIC
According to GST Council, GST Annual Return should be filed by every registered taxpayer including Composition taxpayers should file Annual GST return. Annual GST Return is a summary of all GST returns filed in a financial year. It means you need to enter total sales, total purchases, total itc etc. in a financial year.
What are the types of GST Annual Returns ?
There are 4 types of annual returns such as,
GSTR 9: For Regular Taxpayers. (who files GSTR 1, GSTR 3B)
GSTR 9A: For Composition Taxpayers (who files GSTR 4)
GSTR 9B: For e-commerce operators (who files GSTR 8)
GSTR 9C: For Taxpayers whose annual turnover exceeds 2Cr.Those taxpayers also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
What is the due date of GST Annual Returns ?
GST Annual Return (i.e. GSTR 9, 9A, 9B, 9C) due date is 31st December of next financial year.
For example, Due date of GSTR 9 of Financial Year 2017-18 is 31st December, 2018.
*Note: GST Annual Returns are not available in the GST portal till now. Also GST Council extended the due date of filing GSTR 9 & 9A of FY 2017-18 till June, 2019.
Click here to see GSTR 9 Format (see page 6-11) published by CBIC
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