GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year.
GSTR-9A is the Annual Return that a composition taxpayer under GST needs to file once for each financial year.
A taxpayer can file Nil GSTR-9 or Nil GSTR-9A if:
- There are no outward supplies i.e. sales
- There are no inward supplies i.e. purchases
- The taxpayer does not claim any refund
- The taxpayer does not claim any input tax credit
- There is no liability to be reported
- There is no outstanding demand
- No late fee payable
Read more - GST Annual Return for Regular Taxpayers : GSTR-9