GST Annual Return (GSTR-9)

The GSTR-9 is a comprehensive return that must be filed once a year by all registered taxpayers, consolidating the data of all monthly or quarterly returns filed during the entire financial year. It acts as a final opportunity for the taxpayer to reconcile their figures and declare any missed entries or correct errors made in previous filings. It requires a detailed breakup of sales, ITC claimed, taxes paid, and any demands or refunds processed during that year. This return is the primary document used by the GST department for selecting cases for audit or scrutiny.