GSTR 9 is annual return filed by a peraon registered under GST.
It shows the supplies received/made during the year classified under CGST,SGST& IGST.It is a summary po periodical returnsie monthly /quarterly.
Following are exempt from Annual return filing in Form 9
1) Casual Taxable Person
2)Input service distributors
3)Non-resident taxable persons
4)Persons paying TDS under section 51 of GST Act.
Types of forms under Annual return
GSTR 9 : filed by the regular taxpayers filing GSTR 1,monthly
GSTR 9A – filed under composition scheme.
GSTR 9B – E-commerce operators .They file GSTR 8 during the financial year.
GSTR 9C – filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year.
The assessee filing 9C should get their accounts audited and file audited annual statement and recocilation along with Form GSTR 9C