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2018

Types of Annual Return Forms under GST

Types of Annual Return Forms under GST

In one of our previous blogs, we discussed about the structure of GST Annual Return i.e. GSTR 9. However, apart from GSTR 9 there are other Annual Return forms as well. They are GSTR 9A, GSTR 9B and GSTR 9C. Many of us still wonder what are these different returns? and when to use which form? In this blog, we shall discuss the difference between various GST annual returns.

Details of different GST Annual returns are provided in Rule 80 of CGST Rules 2017. Refer to the below text:

Rule 80 of CGST Rules 2017 - Annual Return:

  • Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
  • Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
  • Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR – 9B.
  • Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

From the above rules, we can conclude that: 

  • Every regular taxpayer shall file Annual Return in form GSTR 9.
  • A Composition Dealer (i.e. a dealer registered under Section 10 of CGST Act 2017) is required to file an annual return in form GSTR 9A.
  • Every Electronic Commerce Operator who is required to collect tax at source under section 52 shall furnish an annual statement in form GSTR 9B.
  • In the case of the registered persons whose aggregate turnover exceeds Rs. 2 Crore, they are required to furnish the following:
  1. The Annual Return
  2. Audited Annual Accounts
  3. GSTR 9C: GST Audit Report.
  4. GSTR 9D: Statement of particulars required to be furnished under section 35(5) and 44(2) of the CGST Act, 2017. It is a reconciliation statement mapping the annual returns Vs. the Audited Annual Accounts.

  • Following type of persons are not required to file an annual return:
  1. Input Service Distributor
  2. A person deducting TDS
  3. A casual taxable person
  4. A non-resident taxable person

  • A Registered person who has opted in or opted out of composition is required to file both GSTR 9 & GSTR 9A for the relevant periods.
  • Nil Annual Return: A person registered under GST but having no transactions during the year is still required to file a Nil Annual Return.
  • Cancellation of Registration: A person who has got his registration canceled during the year is also required to file the respective Annual returns.

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