Annual Return under GST?

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(Last Updated On: June 15, 2018)

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.

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