GST Annual Return (GSTR-9) is an annual compilation of all GST returns filed during the year. It summarizes the input tax credit, output tax liability, and other important details that were filed throughout the year.

Who Needs to File:

– Registered taxpayers with turnover above the prescribed limit.

– Taxpayers who have opted for the composition scheme are exempt from filing GSTR-9.

Documents Required for GST Annual Return Filing:

– Annual turnover details.

– Summary of all GST returns filed during the year.

– Purchase and sales invoices for the year.

– Tax payments and credits details.