GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
GSTR 9B – GSTR 9B should be filed by thee-commerce operators who have filedGSTR 8 during the financial year.
GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds 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.