• GSTR-9 is the GST annual return form to be filed by all registered taxpayers under subject to the turnover limit.
• The return consists of cosolidated details of CGST, SGST and IGST of the entire year.
• The following persons are exempt from filing of GSTR-9:
  1. Casual taxpayers
  2. Input Service Distributors
  3. Non-resident taxpayers
• Taxpayers deducting/collecting tax at source under Section 51 or Section 52
• (Note: Composition taxpayers have to file GSTR-9A, and E-commerce operators have to file GSTR-9B.)

Applicability of GSTR-9 and GST audit based on the turnover criteria for FY 2019-20:

• (Turnover) Up to 2 Cr : (GSTR 9) Optional: (GSTR 9C) N/A
• (Turnover) More than 2Cr – 5 Cr : (GSTR 9) Filling is mandatory: (GSTR 9C) Optional (Benefit Given)
• (Turnover) More than 5Cr : (GSTR 9) Filling is mandatory: (GSTR 9C) Filling is mandatory
• Note: GST audit is no longer applicable w.e.f FY 2020-21

• Login to portal
• Share required documents and information
• Addressing queries relating to filing
• Submission of the return
• Filing of the return
• Generation of ARN
• GSTR-9
  1. GST logins
  2. GSTR-3B and GSTR-9 workings for all the months
  3. Digital signatuture
  4. Access to accounts
• GST- Audit facilitation
  1. contact us

• Pan Card
• Passport
• Aadhar
• Rental agreement
• Recent Electricity Bill
• Copy of property papers (if owned property)
• No objection certificate
• Memorandum of Association
• Articles of Association
• Affidavit or declaration that the director is not a member of another OPC
• Digital signature certificate
• Consent to act as director in Form DIR-2
• Consent to act as nominee in Form INC-3