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Annual return

25 May 2018

is it compulsory to file the annual return in addition to the mandatory regular periodical returns for all registered dealers. If yes then how?

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9 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 25 May 2018

Originally posted by : Dalip Soni
	is it compulsory to file the annual return in addition to the mandatory regular periodical returns for all registered dealers. If yes then how?

Annual Return Mandatory

But No Process issued by GST Deptt. till date

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RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 25 May 2018

Yes... Annual return is mandatory...

Wait on further availability of announcement of Form in GST portal.

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Vinod Babu (24191 Points)
Replied 25 May 2018

Yes. Annual return is mandatory in additional to all periodicals returns.
Till now on gst portal, the annual return filing option is not available. Anyway we have to wait for the availability on the portal.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 25 May 2018

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.

GSTR 9 : GSTR 9 should be filed by theregular taxpayers filing GSTR 1, GSTR 2, GSTR 3.

GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.

GSTR 9B – GSTR 9B should be filed by thee-commerce operators who have filedGSTR 8 during the financial year.

GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

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RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 25 May 2018

Very Good Reply Mr Pankaj Rawat...

KEEP IT UP.....

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Vinod Babu (24191 Points)
Replied 25 May 2018

Thanks.... Pankaj sir for brief explanation.. 👌👌👌

Dipen (article) (458 Points)
Replied 05 September 2018

If annual turnover exceeds Rs 2 crores , then GSTR 9 & 9C both needs to be filed or only 9C?

Regards,

1 Like

Brijesh Pandey (Accountant) (475 Points)
Replied 07 September 2018

Same question is also Here.......

However as per my view GSTR-9 is an Anuual Return consolidating all other returns filed during the financial year and GSTR-9C is an Audit Reoprt to be filed by the specific Taxpayers whose Agreergate TO exceeds Rs. 2 Crore.

Hence filing GSTR-9 and 9C both are mandatory if a person having agreegate turnover during financial year exceeding Rs. 2 Crore.

But If filing both 9 and 9C simulatnously is mandatory, then it's simply harrasing taxapayers by asking to report the same details from two diffrenet angle.