GST Annual Return


GST annual return- Every person once registered is mandatorily required to file the return within the due date as prescribed under the Act whether on a monthly or quarterly and yearly basis. It is a document filed by the registered mentioning the details of the purchase as well as sell for a specific period of time, to be more precise he shall fill all the details regarding sale, purchase, and details of input. The return is required to be filed online.

Filing of GST return

Regular registered dealer shall file prescribed annual returns within the due date as provided under the Act, Annual return is a consolidated return in which details with regard to, sales, purchase and input tax, as well as output tax, can be shown which are done throughout the year.

RULE 80: Annual Return

Annual Return:

  1. Every registered person, other than ISD, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of Section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under Section 10 shall furnish the annual return FORM GSTR-9A
  1. Every electronic commerce operator required to collect tax at source under Section 52 shall furnish annual statement referred to in sub-section(5) of the said Section in FORM-9B.
  2. Every registered person aggregate turnover during a financial year exceeds two Crore rupees shall get his accounts audited as specified under sun-section(5) of Section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified in FORM GST-9C electronically through the common portal either directly or through Facilitation Centre notified by the Commissioner.

Deadline for filing the Annual Return (GSTR-9)

GSTR-9 is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. Normally, it is due to be filed by the prescribed date of any year following the particular financial year.

Late fees for not filing Annual Return (GSTR-9)

In case of a delay in filing GSTR 9 returns, a penalty of INR 100/day (under SGST) and INR 100/day (under CGST) is levied. There is no late fee under IGST. The maximum possible fine will be an amount calculated at a quarter percent of the total turnover of the taxpayer in the respective State or Union Territory.

Consequences of non-filing Annual Return (GSTR-9)

Failure to file annual return shall attract a late fee of INR 200 per day during the period of failure, subject to a maximum of 0.25% of the said Financial Year’s turnover.


The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year. It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.

Due Date of filing GST-9A

GSTR-9A has to be filed on or before the due date following the close of financial year.

Penalty for the late filing of GST-9A

RS 100 per day of default RS 100 per day of default RS 200 per day of default

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