GST Annual Return
Overview
As per the rules, all the taxpayers will file an annual return form with GSTR 9 yet presently all the taxpayers owning a turnover above 5 crores in a particular fiscal year will file the form GSTR 9C which is an annual audit form. Accompanying with the GSTR 9C audit form, the taxpayer will also have to fill up the reconciliation report along with the certification of an audit. GSTR 9C is a declaration of reconciliation amidst the Annual returns registered in GSTR 9 for a financial year and the figures as per the audited annual Financial Statements of the taxpayer.
