GSTR 9

All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9

Casual Taxable Person

Input service distributors

Non-resident taxable persons

Persons paying TDS under section 51 of GST Act.

There are 4 types of return under GSTR 9 :

GSTR 9  : GSTR 9 should be filed by the regular taxpayers

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. 

Kindly refer Notification 39/2018 CT : for format of Form 9 , & instructions therein to fill the same