Form GSTR-9 is an annual return that regular taxpayers registered under GST, including SEZ units and SEZ developers, are required to file once for each fiscal year.
When is the GST Annual Return (GSTR 9) due?
When a taxpayer has more than $2 million in revenue during a fiscal year, they must file an annual return.
When is the GST Audit (GSTR 9C) filing requirement?
Filing a GST audit is necessary for taxpayers with annual revenue over $5 million.