Annual return

Return 699 views 9 replies
hi all

do we need to submit annual return in GST for FY 17-18 & wat is the due date?
Replies (9)

All the registered taxable persons under GST must file GSTR 9. However, following persons are notrequired to file GSTR 9

  • casual taxable person
  • ISD
  • NRI
  • person paying tds under section 51 of GST Act.
  • due date is 31 december 2018 for fy 2017-18
Let be first start filling of GSTR2 AND GSTR3....
Yes, i agree to divakar ji, without purchase ...... annual return is of no use,..
is any chance to annual return auto populated based on gstr3b?
Nope...GSTR1 GSTR2 GSTR3 IS ur final return

Annual  return  is  form GSTR-9   

GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

For Composition Dealer Need to give purcase information in details in GSTR9 ?????  

For composition dealer Annual  retrun in form GSTR 9A   

hey Sec 44 of CGST Act deals with the provisions of Annual Returns. Accordingly : Every taxable person shall file annual return in FORM GSTR-9 (FORM GSTR-9A in case of person opted to pay tax under composition scheme under section 10) for every FY electronically on or before 31/12 following the end of such FY. And 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.


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