All the registered taxable persons under GST must file GSTR 9. However, following persons are not required to file GSTR 9
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of GST Act.
There are 4 types of return under GSTR 9 :
GSTR 9 : GSTR 9 should be filed by the regular taxpayers
GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnoverexceeds 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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