Every registered person (i.e. normal supplier),—
— 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 in Form GSTR-9 for every financial year electronically on or before 31st day of December following the end of such financial year.
Taxable persons registered under section 10 (i.e. the composition tax payer) shall furnish simplified annual return in Form GSTR-9A.
Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in section 52(5) in Form GSTR-9B.
Every registered person whose aggregate turnover during a financial year exceeds Rs. 2 crore shall get his accounts audited and he shall furnish a copy of audited annual accounts and a reconciliation statement. duly certified, in Form GSTR-9C. electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. |
