This discussion clarifies who is required to file GSTR 9 and GSTR 9C. All GST registered taxpayers must file GSTR 9, the annual return. GSTR 9C, the reconciliation statement, is mandatory for businesses with an aggregate annual turnover exceeding £5 crore. Filing GSTR 9 is optional for those with a turnover up to £2 crore.
21 February 2022
GSTR-9(Annual Return) -> Should be filed by all GST registered taxpayers irrespective of their turnover GSTR-9C -> Every registered taxpayer whose aggregate annual turnover exceeds 5crores during the financial year