GSTR 9 - Annual Return Filing The GSTR-9 is a document or statement that has to be filed once a year by a registered taxpayer. Key details of inward supplies (i.e., purchases), outward supplies (i.e., sales), input tax credit (ITC), or refund claimed etc. along with turnover and audit details for the same are mentioned in this Annual GST Return Form. It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures. Who are required to file GSTR 9 ? All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9: · Taxpayers opting composition scheme (They must file GSTR-9A) · Casual Taxable Person ...