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