Taxpayers Must File Annual Return in GSTR-9; Exemptions and Specific Forms Apply for Various Categories

All registered taxable persons are required to file an annual return in form GSTR-9, except certain categories like Input Service Distributors and non-resident taxable persons. Normal taxpayers use GSTR-9, composition taxpayers use GSTR-9A, and e-commerce operators use GSTR-9B. Those with a turnover exceeding five crore rupees must also file a self-certified reconciliation statement in GSTR-9C. The deadline is December 31 following the financial year, with specific extensions for certain regions. Exemptions apply for turnovers up to two crore rupees. Filing restrictions and possible extensions are outlined, with late fees applicable for defaults.

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