The CGST Rule 80 covers the provisions pertaining to the annual return forms under the GST law. Annual returns in GST are of four types as follows–
- GSTR 9– Regular GST taxpayers who file GSTR 1 and GSTR 3B must file this return, especially if they cross the GST annual return limit of Rs.2 crore turnover during the financial yea
- GSTR 9A– Composition taxable persons had to file this annual return until FY 2018-19. However, from FY 2019-20 onwards, it is replaced with GSTR-4 annual return due for every financial year on 30th April of the following year.
- GSTR 9B– This annual return is applicable under the GST law to e-commerce operators collecting tax TCS (tax at source) and filing GSTR 8 each month. However, the filing of this annual return is put on hold.
- GSTR 9C– Annual Reconciliation Statement is an audit form that must be self certified and filed by all taxpayers whose aggregate turnover exceeds Rs.5 crores in a financial year