GSTR - 9
GSTR-9 is the annual return that must be filed by all registered taxpayers under GST in India, except for certain categories. It's a consolidation of information from all the monthly or quarterly returns (GSTR-1, GSTR-2A/2B, and GSTR-3B) filed during the financial year.
GSTR-9 is the annual return that must be filed by all registered taxpayers under GST in India, except for certain categories. It's a consolidation of information from all the monthly or quarterly returns (GSTR-1, GSTR-2A/2B, and GSTR-3B) filed during the financial year.
Here's a comprehensive overview of GSTR-9 as of Friday, May 16, 2025:
Who Needs to File GSTR-9?
All registered taxpayers are required to file GSTR-9, including:
- Regular taxpayers
- Special Economic Zone (SEZ) units and SEZ developers
- Taxpayers who have transitioned from the composition scheme to a regular taxpayer during the financial year.
However, the following are exempt from filing GSTR-9:
- Taxpayers opting for the Composition Scheme (they need to file GSTR-4 annually).
- Casual Taxable Persons.
- Input Service Distributors (ISD).
- Non-Resident Taxable Persons.
- Persons paying TDS under Section 51 of the CGST Act.
- Persons collecting TCS under Section 52 of the CGST Act.