GST annual return obligations: which taxpayers must file GSTR-9, GSTR-9C reconciliation and three-year filing limit.

Section 44 mandates annual filing in Form GSTR-9 for registered taxable persons except specified exclusions; composition taxpayers use GSTR-9A and e-commerce operators use GSTR-9B. Registered persons with aggregate turnover above five crore rupees must also submit a self-certified reconciliation statement in Form GSTR-9C with the annual return. Filings are electronic, generally due by 31 December following the financial year, subject to rule-based extensions and notifications. Filing is barred after three years from the due date unless extended by government notification; turnover-based exemptions up to two crore rupees have been notified for certain years.

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