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Published on: Jun 24, 2026

Gst Annual Return

Goods and Service Tax is one of the biggest tax reform in India. Introduction of Goods and service tax has subsumed various taxes like VAT, entry tax, octroi, excise duty, service tax, purchase tax etc. Introduction of Goods and service tax has brought along with it requirement of filing returns in different forms depending on the class of taxpayer. Apart from monthly, the registered taxpayer is also required to file an annual return. However, the format of annual return was still not introduced by the Government until recently. Vide notification no. 39/2018 – Central Tax dated 4th September 2018, the Government has provided the format of FORM GSTR – 9 and FORM GSTR – 9A. It must be noted here that FORM GSTR – 9 is applicable to the normal taxpayer, whereas, FORM GSTR – 9A is applicable to a person who has opted for composition scheme.

Details To Be Furnished In Form GSTR 9

FORM GSTR – 9 is divided into 6 parts and details which the normal taxable person needs to furnish in FORM GSTR – 9 are summarized hereunder:

  • PART – I – Basic Details;
  • PART – II – Details of outward and inward supplies declared during the financial year;
  • PART – III – Details of Input Tax Credit 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 up to the date of filing of annual return of previous FY whichever is earlier;
  • PART – VI – Other information –
  1. Particulars of Demand and Refunds;
  2. Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis;
  3. HSN wise summary of outward supplies;
  4. HSN wise summary of inward supplies;
  5. Late fee payable and paid.

A copy of GSTR-9 is reproduced below for reference:

Details To Be Furnished In Form GSTR – 9A

FORM GSTR – 9A is divided into 5 parts and details which the composition scheme taxable person needs to furnish in FORM GSTR – 9A are summarized hereunder:

  • 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 up to the date of filing of annual return of previous FY whichever is earlier;
  • PART – V – Other information –
  1. Particulars of Demand and Refunds;
  2. Details of credit reversed or availed;
  3. Late fee payable and paid.

A copy of GSTR-9A is reproduced below for reference:

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Frequently Asked Questions

Common questions about GST Annual Return and GSTR Forms India.

The GST Annual Return is a comprehensive return that taxpayers need to file annually, summarizing their business transactions and tax payments for the entire financial year. It helps the government reconcile the details declared in the monthly or quarterly returns, ensuring compliance and accurate tax collection.
Form GSTR-9 is the annual return that needs to be filed by regular taxpayers who are not under the Composition Scheme. It is applicable to normal taxable persons registered under the Goods and Services Tax (GST) regime.
GSTR-9 is the annual return format for regular taxpayers, while GSTR-9A is the annual return format for taxpayers who have opted for the Composition Scheme under GST. The information required in these two forms differs based on the taxpayer's category.
Form GSTR-9 is divided into six parts: Part I - Basic Details, Part II - Details of Outward and Inward Supplies, Part III - Input Tax Credit Details, Part IV - Tax Payment Details, Part V - Particulars of Previous Financial Year, and Part VI - Other Information.
Part VI of GSTR-9 requires taxpayers to provide other relevant information, such as particulars of demand and refunds, supplies received from composition taxpayers, deemed supply under Section 143, goods sent on approval basis, HSN-wise summary of outward and inward supplies, and late fee payable and paid.
Yes, the GST Annual Return has to be filed by a specific due date, which is typically around the end of the calendar year following the financial year. The exact due date may vary each year and is notified by the government.
If the GST Annual Return is not filed by the due date, late fees may be applicable as per the GST laws. Additionally, non-compliance with filing requirements can lead to penalties or other legal consequences.
Yes, the GST Annual Return can be revised or amended if there are any errors or omissions in the originally filed return. The process for revising or amending the return may vary depending on the specific circumstances and timing.
The detailed formats and instructions for filing GSTR-9 and GSTR-9A are provided in the notification issued by the government, which can be accessed on the official website of the Goods and Services Tax (GST) or through relevant government portals.
Yes, taxpayers can seek assistance from professional tax consultants, chartered accountants, or authorized GST service providers to ensure accurate and timely filing of the GST Annual Return. Additionally, the government may provide guidance, clarifications, and support through its official channels or helplines.