Annual GST return obligations: report supplies, reconcile input tax credit, disclose tax payments and adjustments in GSTR 9 form. FORM GSTR-9 requires consolidated annual reporting of outward and inward supplies, tax paid, and input tax credit transactions. The return is structured into Parts: supplies and advances (including B2B/B2C, exports, SEZs, reverse charge and e commerce reporting), ITC availed/reversed/transition credits (with reconciliation to GSTR 3B and system auto populated records), tax paid and subsequent adjustments declared in next year returns, and other disclosures such as demands, refunds and HSN summaries. The form prescribes auto population, reconciliation, and limits on claiming ITC through the annual return.