1. ANNUAL RETURNS UNDER GST ACT

2. Annual Return & Audit – GSTR- 9A/9B/9C
Excludes
Registered Person EXCEPT
ISD, CTP, NRTP, TDS, TCS
Composition
Audit
TO > 2 crores
Dealer ( Rule
TCS
ISD /TDS
80(2) )
Casual Taxable Payable
/Non Resident TP
GSTR 9
GSTR 9A
GSTR 9B
GSTR 9C
Last date - 31st December following the end of the financial year

3. Penalty for Late Filing of Annual Return i.e. GSTR 9/ GSTR 9A
As per Section 47 (1) & 47 (2) - Penalty is Rs. 100 per day subject to maximum 0.25% of turnover of supply in the state.

4. THANK YOU