The government has notified new annual GST return forms, which are required to be filed by businesses registered under the Goods and Services Tax (GST) regime by June 30, 2019.
In the annual return forms, businesses have to provide consolidated details of sales, purchases and input tax credit (ITC) benefits accrued to them during the financial year of 2017-18.
The Central Board of Indirect Taxes and Customs (CBIC) on December 31, 2018, notified form GSTR-9, GSTR-9A and GSTR-9C.
GSTR-9 is the annual return form for normal taxpayers, GSTR-9A is for taxpayers under composition scheme, while GSTR-9C is a reconciliation statement.

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