TAX DESTINATION

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.  Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year. Note: Composition taxpayers can file Annual Return in Form GSTR-9A. Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers. It's mandatory to file Form GSTR-9 for normal taxpayers.  Pre-conditions for filing of Form GSTR-9 are: Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day. Taxpayer has filed all applicable returns

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.  Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year. Note: Composition taxpayers can file Annual Return in Form GSTR-9A. Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers. It's mandatory to file Form GSTR-9 for normal taxpayers.  Pre-conditions for filing of Form GSTR-9 are: Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day. Taxpayer has filed all applicable returns