BooksIQEvery registered person files an ANNUAL RETURN in FORM GSTR-9 by 31 DECEMBER following the financial year. It is OPTIONAL where aggregate turnover is up to ₹2 crore. A self-certified RECONCILIATION STATEMENT in FORM GSTR-9C is required where aggregate turnover exceeds ₹5 crore.
Key points
- §44 requires every registered person to furnish an ANNUAL RETURN for each financial year in FORM GSTR-9, electronically, by 31 DECEMBER following the end of that FY.
- EXEMPTED: Input Service Distributors, persons paying TDS (§51) or TCS (§52), casual taxable persons, and non-resident taxable persons.
- Filing GSTR-9 is OPTIONAL for registered persons whose AGGREGATE TURNOVER in the FY is up to ₹2 CRORE (per annual notifications).
- A SELF-CERTIFIED RECONCILIATION STATEMENT in FORM GSTR-9C — reconciling the annual return with the audited financial statements — must be filed where aggregate turnover EXCEEDS ₹5 CRORE (the earlier requirement of certification by a CA/CMA was removed by the Finance Act 2021 w.e.f. FY 2020-21;
- it is now self-certified).
- Late filing of GSTR-9 attracts a late fee under §47 (graded by turnover).
Reference: §44 CGST Act 2017 read with Rule 80
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