FAQ 11 : As a registered taxpayer which Annual Returns i have to file if i have migrated from Composition Scheme to Regular Scheme due to the increase in my turnover? Do i need to file Annual Return as Regular Tax Payer or Composition Tax Payer or both?
Annual Returns for the Regular Scheme and Composition Scheme are to be filed by the taxpayer for the relevant periods.
• Annual Return during the period as Regular Taxpayer Form GSTR – 9
• Annual Return during the period as Composition Taxpayer Form GSTR – 9A
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
GSTR – 9A is an annual return to be filed by the Compounding Taxable Person. In Section 5 of the return details relating to the inward supply of goods and service without reverse charge, with reverse charge, import of goods and services along with the expenses for each ledger account has to be provided.