ORDER NO. 1/2018-CENTRAL TAX: FORMS GSTR-9, 9A, 9C

The CBIC has issued Order No. 1/2018-Central Tax, which prescribes the forms for filing annual returns under the GST regime.

The forms are GSTR-9, GSTR-9A, and GSTR-9C.

GSTR-9 is for regular taxpayers who file GSTR-1, GSTR-2, and GSTR-3.

GSTR-9A is for taxpayers who have opted for the composition scheme under GST.

GSTR-9C is for taxpayers whose annual turnover exceeds Rs. 2 crores and requires a reconciliation statement.

The due date for filing GSTR-9 and GSTR-9A is December 31, 2018.

The due date for filing GSTR-9C is February 28, 2019.