CBIC has notified a new return form for GST that will have to filed for the full year. The normal taxpayers will need to file GSTR-9 return form while composition taxpayers will have
GSTR-9A The last date for filing the annual return form for 2017-18 is December 31.
Taxpayers were from the beginning required to file an annual return besides the monthly and quarterly returns, but the annual format was not notified following compliance and IT issues. “The long-awaited annual return format is now released. This looks simpler from the earlier draft return format which was recommended to the government,” said Anita Rastogi, partner, PwC.