ANNUAL RETURN under SECTION 44 of the CGST Act 2017 :
GSTR-9 : By all Registered Person registered under NORMAL/REGULAR SCHEME.
GSTR-9A : Persons Registered under COMPOSITION SCHEME.
GSTR-9C : Reconciliation Statement and Audit Report ( GSTR-9C ) is required to be filed only by those Registered Person whose Aggregate Turnover exceeds Rs.2 crore and get it certified by a Chartered Accountant or a Cost and Management Accountant by virtue of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017.
Due Date to file all the above mentioned Forms ( GSTR-9, GSTR-9A and GSTR-9C ) is 31.08.2019.