about annual returns

Annual return is mandatory to all the taxpayers.

GST audit is only required if the Gross Turnover exceed RS.200 lakhs

Annual return is compulsory to filed to all tax payers.
The details of annual returns are as follows:
. GSTR 9  : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3.

GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.

GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnoverexceeds Rs  2 crores during the financial year. All such taxpayers are 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.


GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For instance for FY 2017-18, the due date for filing GSTR 9 is 31st December, 2018.