GST annual return filing requirements cover FORM GSTR-9, reconciliation statements and excluded categories for registered persons.

Annual return filing under the GST Rules requires most registered persons, other than specified excluded categories, to furnish an annual return electronically in FORM GSTR-9 for each financial year by 31 December following the end of that year through the common portal or a notified Facilitation Centre. Persons paying tax under the composition levy are required to file FORM GSTR-9A. Electronic commerce operators required to collect tax at source must furnish the annual statement in FORM GSTR-9B. Registered persons whose aggregate turnover exceeds the prescribed threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C along with the annual return by the same due date.

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