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Annual Return
- Every registered person except
a. Input service distributor
b. Person liable to deduct tax at sources
c. Person liable to collect tax at sources
d. Casual person
e. Non-resident taxable person
Shall furnish their return electronically in Form GSTR-09 for every financial year on or before 31st days of December of following the end of financial year - Every person whose account are liable to get audited under the act shall also furnish a copy audited annual account and reconciliation statement, duly certified, electronically in Form GSTR-09C.
- Person paying tax under sectin 10 (composition scheme) shall furnish their annual return in electronically in Form GSTR-09A.
- Every E-commerce operator (who is required to collect tax at sources) shall furnish in electronically in Form GSTR-09B
Categories: GST