GST Annual Return
Section 44(1) of Goods and Service Tax Act requires that every registered person, other than an
Input Service Distributor, 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 for every financial
year electronically in such form(Form GSTR-9) and manner as may be prescribed on or before the
thirty-first day of December following the end of such financial year.
In terms of Rule 80(1) of the CGST Rules, 2017 “Every registered person, other than an Input
Service Distributor, 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 in FORM
GSTR-9A.” In terms of Rule 80(2), every electronic commerce operator required to collect tax at
source under section 52 shall furnish annual statement in Form GSTR-9B.
Points to Note on Annual Returns
1. Nil Annual Return- A person registered under GST but having no transactions during the year is
also required to file a Nil Annual Return. A person whose registration has been cancelled during
the year is also required to file the Annual returns unless final return has been filed and
cancellation completed before 31st March, 2018.
2. A Registered person who has opted in or opted out of composition is required to file both GSTR
9 & GSTR 9A for the relevant periods.
3. GSTR-9 does not allow for any revision after filing.
4. It is mandatory to file FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this
return.
5. The exceptions to filing of the Annual return applies to the following category of registered
persons:
- ● Input Service Distributor
- ● Tax deductor u/s 51
- ● Tax collector u/s 52
- ● Casual Taxable Person
- ● Non-Resident Taxable Person
- ● Any department of the Central Government or a State Government or a local
authority, whose
books of account are subject to audit by the Comptroller and