GST Annual Return (GSTR-9) – All you need to know |


The Central Board of Indirect Taxes and Customs has recently notified the format of GSTR-9 for the normal tax payers. GSTR-9 is an annual return which is required to be filed by the tax payer.

Due Date: The due date of filing GSTR 9 is 31st December following the end of such Financial Year. It needs to be filed once in a Financial year.

Annual GST Return GSTR-9, All you need to know | EZTax-in
Annual GST Return GSTR-9, All you need to know | EZTax-in

Different Types of Annual Returns

  • GSTR 9 – Annual Return by Regular Tax Payer
  • GSTR 9A – Annual Return by the Composition Tax Payer
  • GSTR 9B – Annual Return by the E Commerce Operator
  • GSTR 9C – Annual Return by the Tax Payer whose annual turnover exceeds 2 Crore in a financial Year

Persons who are not required to file Annual Returns

The following are persons who are not required to Annual return

  • Input Service Distributors
  • Casual Taxable Persons
  • Non-Resident Taxable Persons
  • Persons paying tax under section 51 (Tax Deducted at source)
  • Persons paying tax under section 52 (Tax Collected at source)

Details required to be given in GSTR-9

The following details should be entered in GSTR-9

  • Basic details
  • Consolidated details of Sales and purchases for the entire Financial Year
  • Consolidated Value of Input Tax Credit which will be auto Populated from the filed GST Returns
  • Details of Taxes paid in the Financial Year
  • Details of Amendments to the details already filed in GST returns


In case you come under the compliance to file your Annual GST Returns, speak to Team GST Tax Filing to know more and help your file promptly.


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