GST Annual Return

You cannot revise GSTR-9 after filing!
GST annual returns are a time-consuming process that constrains qualified assistance.

Our GST professionals at ICI can assist you with filing your returns with comfort.

OurGST Annual Return packages start from ₹12,000/- all-inclusive

Table Of Contents

An Overview

GST returns include two types of returns: periodic returns and annual returns. Annual returns must be filed by all taxpayers registered under GST unless exempted. This is an annual compilation of external, internal tax liabilities and input tax deductions that are available during the fiscal year.

Related Read: An Overview On GST And 5 Ways GST Impacts Your Business
Related Read: Beginners Guide To Start Your Own E-Commerce Business!
What are the different types of Annual Returns ?

Form GSTR-9

Calculate HSN & SAC Code using our free tool!

Form GSTR-9A

Form GSTR-9B

This form is to be compulsorily filed by all E-Commerce Operators who are required to collect
tax at source.

Form GSTR-9C

How will ICI help you?

Filing of GST annual returns is a tedious process and requires expert guidance. At ICI, our GST experts can help you file your returns with ease. The process is as follows:-


You cannot claim additional ITC in your annual returns which have not been claimed in your GSTR-3B.

In such a case, the taxpayer needs to segregate the sales and purchases in the following manner:
In GSTR-9, report the turnover till the date he was under the regular scheme, and the remaining turnover will be reported in GSTR-9A. Purchases made while the taxpayer is registered as a regular taxpayer will be reported under GSTR-9 to claim the ITC. However, assessee will not be allowed to claim ITC on purchases made during the period where he was registered under the Composition Scheme.

All registrants must submit an annual tax return, even if the status of the taxpayer is unregistered as on the date of the filing return but was registered anytime during the financial year.

GSTR-9A is an annual return form to be filed by persons registered as composition dealers, whereas GSTR-9C is to be filed by normal GST taxpayers in which a reconciliation statement between GSTR-9 and the annual audited financial statements is to be prepared.

If the aggregate turnover at the PAN level exceeds Rs. 2 crore, then the taxpayer needs to file GSTIN-wise annual returns. So if 17 branches have different GST numbers then, each branch has to file GSTR-9C.

No, it is not mandatory to provide the HSN code for total sales below Rs. 1.5 Crore.

GSTR-9C revenue is the revenue recorded in the company’s audited financial statements compared to the revenue reported for GSTR-9.

GST audits can only be performed by auditors or cost auditors. You cannot appoint your internal auditor to do your GST Audit. Also, the Act does not allow a GST practitioner to perform the audit.

» Arrivals for which taxes are paid.

» All taxes and cess charged under Goods and Service Tax like CGST, SGST or IGST, Compensation Cess, etc.

» Goods supplied or received back from a Job Worker.

Activities that are neither considered as goods nor services under schedule III of the CGST Act.

Suppose, you own a company having 5 branches in 5 different states. There is a single PAN for a company, and hence all its branches have the same PAN. Each branch has its own sales and purchases. So while calculating the aggregate turnover threshold of Rs. 2 crore, you will add up the sales from each of your branches.

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