CBIC - Taxpayers to Submit GST Annual Returns by the Deadline

GST Annual Returns

Dear GST Taxpayer, For the Fiscal Year 2022–2023, kindly submit your Annual Return using Forms GSTR-9 and GSTR-9C. The 31st of December, 2023 is the deadline for filing Forms GSTR-9 with 9C. Forms GSTR-9 and GSTR-9C that are filed beyond the deadline will be penalized.

Taxpayers who must submit Form GSTR-9

All GST taxpayers with a combined revenue above two billion rupees (for the fiscal year 2022–2023), with the exception of:

1. Input Service Provider

2. The TDS Deductor

3. TCS Collector

4. Non-Resident Taxable Individual

5. Taxable Non-Resident Individual

Taxpayers who are required to file FORM GSTR-9C

During F.Y. 2022–2023, taxpayers whose aggregate annual turnover exceeds Rs. 5 crore are required to file an annual return in FORM GSTR-9 along with a self-certified reconciliation statement in FORM GSTR-9C.

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