GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year. It should be filed by all taxpayers registered under Regular Scheme of GST.
- GSTR-9 contains details of outward and inward supplies during financial year under the tax heads - CGST, SGST, IGST
- It is the aggregate summary of all monthly and quarterly GST Returns filed in the financial year - GSTR-1, GSTR-3B, GSTR-2A
Read more - GST Annual Return for Regular Taxpayers : GSTR-9