GST Annual Returns

GST Annual Return: Everything you need to know about the format, eligibility & rules around GSTR 9

Efforts are underway to finalize the contents of the annual return with the dual purpose of achieving simplicity and comprehensiveness.

GST returns comprises of two types of return – periodic and annual returns. Periodic returns are monthly or quarterly returns for reporting transactions during the month or quarter, while annual return is for reporting the summary of the periodic returns filed during a financial year. As the annual return is last return of the year thus, it assumes special significance.

Generally, all taxpayers are required to file the return with certain exceptions such as taxpayers who have obtained registration as:

  • 'Casual Taxable Persons' or 'Non-resident taxable persons' like exhibitors
  • 'Input service distributors' to distribute the input tax credit of services that are invoiced in one location however, are to be used in different States (for instance- distribution of input tax credit pertaining to advertisement services invoiced in one State, however, is used in other States)
  • Person liable for deduction of tax at source. The Government has not implemented the deduction of tax at source related provisions. GST GST REGISTRATION GST RETURNS (MONTHLY/QUARTERLY) GST ANNUAL RETURNS


  • GSTReturns(Monthly/Quarterly)
  • GST Annual Returns
  • GST Audits
  • Limited Company

GST Annual Returns

As per the GST Rules, various forms have been prescribed for the purpose of return, depending upon the categories of the tax payers, which are as follows:


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