Annual Return

1. 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
2. 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.
3. Person paying tax under sectin 10 (composition scheme) shall furnish their annual return in electronically in Form GSTR-09A.
4. Every E-commerce operator (who is required to collect tax at sources) shall furnish in electronically in Form GSTR-09B