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.
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.