Annual Return under GST or Final Return under GST
Annual return shall be filed in FORM GSTR-9 by every registered taxable person, other than (i.e. not by) an ISD, TDS deductor, TCS collector, a casual taxable person and a non-resident taxable person. It shall be filed by 31st December of next Financial Year. A Composition Dealer shall file annual return in GSTR-9A.
Final return shall be filed in FORM GSTR-10 by every registered taxable person whose registration has been cancelled or surrendered.