How to File Annual return in GST

Rule-80 of CGST Rules 2017

Annu­al return.- 

(1) Every reg­is­tered per­son, oth­er than an Input Ser­vice Dis­trib­u­tor, a per­son pay­ing tax under sec­tion 51 or sec­tion 52, a casu­al tax­able per­son and a non-res­i­dent tax­able per­son, shall fur­nish an annu­al return as spec­i­fied under sub-sec­tion (1) of sec­tion 44 elec­tron­i­cal­ly in FORM GSTR‑9 through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that a per­son pay­ing tax under sec­tion 10 shall fur­nish the annu­al return in FORM GSTR-9A.

• Every elec­tron­ic com­merce oper­a­tor required to col­lect tax at source under sec­tion 52 shall fur­nish annu­al state­ment referred to in sub-sec­tion (5) of the said sec­tion in FORM GSTR — 9B.

Every reg­is­tered per­son whose aggre­gate turnover dur­ing a finan­cial year exceeds two crore rupees shall get his accounts audit­ed as spec­i­fied under sub-sec­tion (5) of sec­tion 35 and he shall fur­nish a copy of audit­ed annu­al accounts and a rec­on­cil­i­a­tion state­ment, duly cer­ti­fied, in FORM GSTR-9C, elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.