Annual Return is GST Return that every registered taxpayer should file electronically on GST Portal for each financial year.
- GSTR-9 – Annual Return for Regular Taxpayers, SEZ Units and SEZ Developers
- GSTR-9A – Annual Return for taxpayers registered under Composition Scheme
- GSTR-9B – Annual Return for E-Commerce Operator required to collect TCS
- GSTR-9C – It is not Annual Return but Reconciliation Statement that reconciles data in books of accounts and data in Annual Return. Taxpayers to whom GST Audit is applicable should file GSTR-9C with GSTR-9
Read more - Types of GST Annual Return