Is there any specific form for filing of GST annual return? If yes what are the form names and which taxpayer has to file which form for GST annual return?
- All taxpayers have to file the Form GSTR – 9
- Taxpayers registered under composition scheme have to file Form GSTR – 9A
- Taxpayers registered as Electronic Commerce operator have to File form GSTR 9B
india-gst.in 