Section 44(1) of Goods and Service Tax Act requires that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form(Form GSTR-9) and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
In terms of Rule 80(1) of the CGST Rules, 2017 “Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.” In terms of Rule 80(2), every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in Form GSTR-9B.