GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year. It comprises of details of sales, purchases, input tax credit, demand and refund.
Following taxpayers should file GSTR-9:
- The taxpayers registered under the regular scheme of GST
- Taxpayers who shifted from Composition Scheme to Regular scheme any time during financial year
- Taxpayers who shifted from Regular scheme to Composition scheme any time during financial year
- SEZ Units i.e. Special Economic Zone Units
- SEZ Developers i.e. Special Economic Zone Developers
Read more - GST Annual Return for Regular Taxpayers : GSTR-9