GSTR-9

What is Form GSTR-9?

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

Who need to file Annual Return in Form GSTR-9?

Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer, OIDAR Service Providers and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year.

Note

• Composition taxpayers are required to file Annual Return in Form GSTR-9A.
• Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD.

What is the difference between Form GSTR-9 and Form GSTR-9C?

• Form GSTR-9 is required to be filed by every person registered as normal taxpayer irrespective of their turnover.
• Form GSTR-9C is required to be filed by every registered person whose turnover has been more than Rs. 2 crores during the financial year. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement as specified under section 44(2) of CGST Act.