When Any Entity or Individual Registered Is Registered Under Goods and Service Tax Act for Doing the Business Involving Supply of Taxable Goods Or Taxable Services. They Have To Comply All The Provisions Of The Gst Act Which Is Required To Be Complied On Time. One of The Major and Most Important Compliance of Goods and Service Tax Act Is Timely Return Filing to The Department About The Transactions. In This Any Taxpayer Entity or Individual Who Are Registered Under Gst Have To File An Annual return Yearly In Form No. Gstr-9 Along With Monthly Returns. Gstr-9 Or Gstr-9a Or Gstr-9c Is A Combination or Consolidation Of All The Monthly Or Quarterly Returns Like Gstr-1, Gstr-2, Gstr-3b Which Is Filed By The Taxpayer During The Year.
In Gstr-9 Or Gstr-9a Or Gstr-9c The Details Which Are Including Is In Regard Of All The Inward And Outward Supplies Received And Made During That Year Under Different Type Of Inter And Intra State Supply Head :- A) Central Goods And Service Tax (Cgst). B) State Goods And Service Tax(Sgst), C) Integrated Goods And Service Tax(Igst). With Their Hsn Code Or Scn Code Of Taxable Goods Or Taxable Services.
The Filing Of Annual Return Under Gst Is Mandatory For All The Gst Taxpayer Having Gstin Number Timely. It Doesn’t Matter They Are Doing Any Business Activity Or Gaining Any Profit During That Year.
Form Gstr-9 :- This Form Is For All The Taxpayer Registered Under Gst Who Opted Registration For Filing Monthly Returs.
Form Gstr-9a:-This Form Is For All The Taxpayer Registered Under Gst As A Composite Dealer And They File Their Return Quarterly.
Form Gstr-9c:- This Form Is For Those Taxpayer Whose Accounts Are Subject To Audit.