GST Annual Return 9
GST Annual Return 9/9A
Form GSTR-9A is an
annual return to be filed once for each financial year by taxpayers who have
opted for the composition scheme any time during the said financial year.
Who should file GSTR-9A?
All the taxpayers registered under the composition scheme (As per Section 10 of CGST Act, 2017) under GST should file GSTR-9A.
Who should not file
GSTR-9A?
However, the subsequent persons don’t seem to be required to file this:
· Non-resident taxable persons
· Input service distributor
· Casual Taxable Person
· Taxpayers who pay TDS under section
51 of the Act