Last GSTR for the Financial Year 2017-18 GSTR-9(Annual Return) is now made available on GST Portal. Government has annouced format of GSTR-9(Annual Return) which is now available for filling at GST Portal.
As of now last date of filling GSTR-9 for the Financial Year 2017-18 is 30/6/2019.
Who required to file GSTR-9(Annual Return)?
> All registered tax payer required to file GSTR-9.
> However, following registered person are not required to file GSTR-9.
- Taxpayers opting Composition scheme as they must file GSTR-9A
- Casual Taxable Person
- Input service distributors
- Non-resident taxable persons
- Persons paying TDS under section 51 of GST Act.