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GSTR 9 is a consolidated annual return under GST. GSTR9 annual return consists of details like outward taxable supplies, input tax credit availed, advance received etc. In other words, it is a summary of the entire year you have declared monthly in the form of GSTR 1, GSTR 2 and GSTR 3B. GSTR 9 should be filed by every regular taxpayer who is filing monthly/Quarterly Returns like GSTR 1 and GSTR 3B. However, GSTR 9 Annual Return Filing is a one time process for every year. #xlsx
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