GST Annual return

GST Annual Return

GST has been made effective in India from 1 st July 2017. All the existing tax payers under existing sales tax act, service tax act etc were issued provisional GST number and GST number respectively. As per exiting law all the Registered dealer need to file GST returns specifically applicable to them , Monthly regular returns are mandatory for all tax payers and annual return for dealers registered prior to 1-Apr-2018 are required to file annual returns by August 30(as extended by 35 th GST council meeting).

1.All the regular monthly and quarterly return for period 1-July -2017 – 31 Mar – 2018 should be filed.
2. GSTR 9 – gst annual return filing for all regular registered tax payer does not requiring GST audit
GSTR 9B – Composition dealers .
GSTR 9C – Applicable for Tax payer for whom GST audit is applicable.