Annual return under gstr 9

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

Refer this link   https://studycafe.in/2018/05/annual-return-in-gst-act-2017-all-about-gstr-9.H T M L

so we can't file it before 31st December,??

Refer this link
https://cleartax.in/s/gstr-9-annual-return

when it is not available on portal how can you file

Yes agreed with Pankaj sir.
There is no option or form for filing annual return on gst portal till now.
Any how wait for the availability.

gstr9 is the form which is set at the time of implementatio of gst. so many returns like gstr1a gstr2, gstr2a is not mendatory at all. in the current perspective gst council may provide the new annual return format like the way gtr3b was introduced. it will be better for the all and the policy makers are delaying it to measure the repercasion or doing their ground work.

The proposed form may be download from below link.

 

 

https://www.caclubindia.com/forum/files_download.asp?msg_id=1935978