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    <title>PROCEDURE FOR FILING ANNUAL RETURN IN FORM GSTR – 9</title>
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    <description>Registered normal taxpayers must file the Annual Return in Form GSTR-9 (with separate forms for composition periods and e-commerce TDS operators). Filing applies even if registration was cancelled during the year and separately for each GSTIN. Preconditions include active GSTIN as a normal taxpayer for at least one day and filing GSTR-1 and GSTR-3B. The return is table-driven (Tables 4-18), with auto-population from GSTR-1/GSTR-3B/GSTR-2A/TRAN-I/II, requires review, computation of liabilities/late fees, and filing with DSC or EVC; post-filing edits are not permitted.</description>
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    <pubDate>Wed, 13 Nov 2019 09:09:03 +0530</pubDate>
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      <description>Registered normal taxpayers must file the Annual Return in Form GSTR-9 (with separate forms for composition periods and e-commerce TDS operators). Filing applies even if registration was cancelled during the year and separately for each GSTIN. Preconditions include active GSTIN as a normal taxpayer for at least one day and filing GSTR-1 and GSTR-3B. The return is table-driven (Tables 4-18), with auto-population from GSTR-1/GSTR-3B/GSTR-2A/TRAN-I/II, requires review, computation of liabilities/late fees, and filing with DSC or EVC; post-filing edits are not permitted.</description>
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