Final return Analysis
(a) Every taxable person (other than those covered in the exclusion list specified supra) is required to file an annual return in FORM GSTR-9;
(b) Person paying tax under composition scheme in terms of section 10 of this Act will be required to furnish annual return in Form GSTR 9A;
The said annual return is to be submitted electronically by persons specified in (a) and (b) supra, for every financial year on or before 31st day of December of the following the end of financial year, to which such annual return pertains to.
Further, as per sub-section (5) of Section 52 read with Rule 80, every Electronic Commerce Operator who is required to collect tax at source in terms of section 52 of this Act, is required to furnish annual statement electronically in Form GSTR 9B on or before 31st day of December of the following the end of financial year, to which such annual statement pertains to.
Every person, whose aggregate turnover exceeds ` Two crores, who is required to get his accounts audited in terms of section 35(5) of this Act, shall in addition to annual return in 9, 9A or 9B as the case may be, furnish a copy of audited financial statements along with reconciliation statement in Form GSTR 9C, electronically.