Every registered taxpayer under GST has to file Annual Return by 31st December 2018 for the period July 2017 to March 2018. The same is notified wide Notification No. 39/2018 – Central Tax dated 4th September 2018
It is a summary return to be filed for the transactions which have taken during the above said period and in a different return with a lot of classifications and breakup. The Institute of Cost Accountants of India has released a Guidance Note on the same I am privileged to be the author of the same.