Annual return under GST
Section 44(1) of CGST Act read with Rule 80(1) of CGST Rules:
Every Registered person other than –
- An Input Service Distributor,
- A person paying tax under section 51 (TDS) or section 52 (TCS),
- A casual taxable person and
- A non-resident taxable person,
Shall furnish an annual return for every financial year electronically in Form GSTR9 through the common portal (www.gst.gov.in) either directly or through facilitation center on or before the thirty-first day of December following the end of such financial year
Section 35(5) of CGST Act:
Every registered person whose turnover during a financial year exceeds the prescribed limit (Rs. 2 cr.) shall get his accounts audited by a chartered accountant or a cost accountant and shall submit:
- A copy of the audited annual accounts,
- The reconciliation statement (GSTR-9C) under sub-section (2) of section 44 and
- Such other documents in such form and manner as may be prescribed.
Reconciliation statement – GSTR-9C is reconciliation of data as per books of accounts and data as reported in
Analysis of provision:
|Who shall file annual return (GSTR 9)||Who shall file GSTR 9A||Who shall file GSTR 9B||Who shall not file GSTR 9|
|– Every registered person||– By a supplier who was under composition scheme at any time during the relevant financial year||– A person paying tax under section 52 (TCS) [GSTR 9B required to be file in this case from 2018-19 and same is not applicable for 2017-18]||– An Input Service Distributor,
– A person paying tax under section 51 (TDS) or
– A person paying tax under section 52 (TCS) [GSTR 9B required to be file in this case from 2018-19 and same is not applicable for 2017-18] or
– A casual taxable person and
– A non-resident taxable person.
Case 1: A registered dealer was earlier registered as composition taxpayer but later he switched over from composition scheme.
He shall be required to file both the Annual Return GSTR-9A and GSTR-9.
Case 2: What is the effect of cancellation of registration under GST on filing of GSTR -9?
GSTR 9 is required to be filed for the period for which registration is effective.
Case 3: How much annual return is required to be filed in case more than one GST registration is taken by same person?
Annual return for each GST registration is required to be filed separately.