GST Annual Return Filing Guide
What is GSTR-9?#
GSTR-9 is the annual return that taxpayers must file each financial year.
Who Must File?#
All regular taxpayers with GSTIN must file GSTR-9.
Due Date#
- 31st December of next financial year
Details to be Reported#
- Outward supplies
- Inward supplies
- Input tax credit
- Tax paid
- Demand and refund
Conclusion#
Annual return filing is mandatory for GST compliance.