GST Annual Return (Form GSTR-9 and GSTR 9A)

Format of Annual Return- Forms GSTR-9 (Normal Taxpayers) and GSTR-9A (for composition taxpayers) has already been introduced on 4th September 2018 vide Notification No. 39 /2018– Central Tax.
The details for the period between July 2017 to March 2018 are to be provided in this return.

The form GSTR-9 has six parts as under:
• Part I – Basic Details
• Part II – Details of Outward and inward supplies declared during the financial year
• Part III – Details of ITC as declared in returns filed during the financial year
• Part IV- Details of tax paid as declared in returns filed during the financial year
• Part V- Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
• Part VI – Other Information
The form GSTR-9A has six parts as under:
• Part I – Basic Details
• Part II – Details of Outward and inward supplies declared during the financial year
• Part III – Details of tax paid as declared in returns filed during the financial year
• Part IV- Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
• Part V – Other Information