GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year. It comprises of details of sales, purchases, input tax credit, demand and refund.


Following taxpayers should file GSTR-9:




  • The taxpayers registered under the regular scheme of GST

  • Taxpayers who shifted from Composition Scheme to Regular scheme any time during financial year

  • Taxpayers who shifted from Regular scheme to Composition scheme any time during financial year

  • SEZ Units i.e. Special Economic Zone Units

  • SEZ Developers i.e. Special Economic Zone Developers


Read more - GST Annual Return for Regular Taxpayers : GSTR-9