• GSTR-9: GSTR-9 is a form which is required to be filled by normal taxpayer (i.e other than person registered under composition scheme) annually.
• GSTR-9A: GSTR-9A is a form which is required to be filled by taxpayer registered under composition scheme annually
• GSTR-9B: GSTR-9B is a form which is required to be filled by supplier supply their goods and services though electronic mode called E-commerce operator annually.

Contents of GSTR 9
GSTR 9 is divided into 6 parts and 19 sections, each part contains the details which we have already filed in our previous GST returns (GSTR3B, GSTR1, GSTR2A)

The contents are as follows-

• Part I- Basic Details like GSTN and business legal name.
• Part II- Details of Outwards supplies during the year reported in GST.
• Part III- Details of ITC availed, reversed and declared in the GST returns during the year.
• Part IV- Details of Total Taxes paid during the year either by ITC or in cash.
• Part V- Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier.
• Part VI- Other General information about business like Details of Refund claimed, HSN summary and Late fees paid during the year.

Due Dates
Due date for filling Annual return both GSTR-9 and GSTR-9A is 31st December of subsequent year.

Penalty
As per section 47(2) late fee would be Rs 200 per day (i.e. 100 CGST and 100 SGST) during which such failure continuous subject to a maximum of 0.25% of turnover