GSTR 9 is consolidated annual return which includes all business transactions done for the particular Financial Year.It gives you details about the supplies made and received during the year under different tax heads i.e., CGST, SGST, and IGST.
Different kinds of annual return under GST:
GSTR-9 Annual Return Form: The regular taxpayer who files 1 and 3B forms are required to file the GSTR-9.
GSTR-9A: The composition scheme holder under GST is required to furnish GSTR-9A.
GSTR-9B: All the e-commerce operators who have filed GSTR-9B in a financial year.
GSTR-9C: The taxpayers whose annual turnover crosses Rs. 2 crores are required to file GSTR-9C in a financial year. All those taxpayers are needed to obtain the accounts to be audited and furnish a copy of the reconciliation statement of tax already paid, audited annual accounts, and tax payable according to the audited accounts with GSTR-9C.
