GST Annual Return Form GSTR-9/ GSTR-9A (Composition) notified by CBIC

GST Annual Return Form GSTR-9/ GSTR-9A (Composition) notified by CBIC

CBIC has notified the new format for ‘GST Annual Return’ in Form ‘GSTR-9 (for Other than Composition Dealers)’ and ‘GSTR-9A (for Composition Dealers)’ along with requisite instructions, which is required to be filed by 31 Dec. 2018 for the period 1 July 2017 to 31 March 2018, vide Notification No. 39/2018 Central Tax dt. 4 Sept. 2018.

CGST (Eighth Amendment) Rules 2018/ GST Annual Return Form GSTR-9/ GSTR-9A: CBIC Notification No. 39/2018 Central Tax dt. 4 Sept. 2018

It may be noted that as per CGST Rule 80, GST Annual Return is required to be e-filed in FORM GSTR-9 at the GST Portal, by every registered person, other than an Input Service Distributor (ISD), a person paying tax under section 51 or section 52 (TDS/ TCS), a casual taxable person and a non-resident taxable person. Provided that a person paying tax under composition (section 10) shall furnish the annual return in FORM GSTR-9A. Further, it may be noted that Late fee will be payable if annual return is filed after the due date.

Related Posts:

ICAI’s Technical Guide on Annual GST Audit (Form GSTR 9C)


  1. Manoj
    • Satyabrata Ghosh
  2. venantius
  3. NC N Chary

Leave a Reply

Get ‘CA Club Updates’ Newsletter via Daily Email

Subscribe for our Newsletter ‘CA Club Updates’ delivered thru Google Feedburner Emails and join our community of 6000 plus subscribers. To join, please click on the ‘SUBSCRIBE’ link below:


Upon clicking the link, a pop-up window will open. Please fill up your email id and verification code therein. After that check your email and click the confirmation link sent by Feedburner Email subscription.

This one time process is to ensure that you don’t get emails without your own confirmation, i.e. someone else can’t register your email here. Besides, each Newsletter will include an ‘Unsubscribe’ link to maintain your freedom to discontinue getting emails anytime.