The Goods and Services Tax Network (GSTN) has enabled the facilities to file Annual Returns to be filed by normal and composition taxpayers and for revocation of cancellation of registrations.
The GST portal, through its official Twitter handle, has informed that the facility to file the annual returns by normal and composition dealers for the period 2017-18 has been enabled in the portal. The FAQs and User Manual for both the forms are also available at the GST Portal.
The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 has been extended till 30.06.2019.
GSTR-9 is an Annual return which is required to be filed by every registered person irrespective of threshold limit of turnover.
The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year. It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.
Further, the facility for applying for revocation of suo moto cancellation of registration for the registration as OIDAR/ TDS/ TCS/ NRTP category has been enabled on GST Portal.
