GST annual return in a financial year is filed using GSTR-9. A full account of supplies that have been received and sent in accordance with the CGST, SGST, IGST, is also provided on form GSTR-9. Every person registered under the GST law with an annual revenue of less than ?2 crores is required to submit annual returns using form GSTR-9, and form GSTR-9C is used to submit the reconciliation statement.
Form GSTR-9 is an annual return filed by registered taxpayers who are regular taxpayers, including SEZ units and SEZ developers. Taxpayers must provide information on their purchases, sales, input tax credit or refund claimed, demand generated, and so on.
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Different Types of GST Annual Return Forms
GST annual return forms are filed according to the taxpayer category. While GSTR-9 is the most generally used form for submitting annual reports, there are three other forms available to anyone who have done gstin registration.
GSTR-9A: Composition dealers (small taxpayers under GST who pay fixed rates of tax) and others who are registered under GST law and have opted for the GST composition scheme must file GSTR-9A.
GSTR-9B: This form is for e-commerce operators who are registered under GST law and have filed GSTR-8 as required during the financial year. They must file annual returns using the GSTR-9B form.
GSTR-9C: This form is for individuals who are required by law to have their GST accounts audited. These individuals must be registered under the GST law and have an annual turnover of more than ?2 crores in a financial year to be eligible for this form.
