GSTR 9

Yes Every Regular taxpayer has to file GSTR 9 as per section 52 cgst Act

Sorry .....Its Rule 80 of CGST act & Section 44 CGST Act Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section [1] of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

Thanks,
Pankaj ji.

You are always welcome !!!!

GSTR9 not visible in portal.
Do you have any idea

YES CORRECT ITS NOT BEING UPDATED ON PORTAL

who is audit report submit complasary 9, 9a, 9b, 9c

GSTR 9 : GSTR 9 should be filed by theregular 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 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.