Due date of filing of annual return of GST is approaching fast. GST Annual return is to be filed by registered taxable persons by 31 December 2022 in form GSTR 9 and GSTR 9C. The registered taxable person whose aggregate turnover in FY 2021-22 is less than 2 Crore, is not required to file GSTR 9 while GSTR 9C (Reconciliation statement) is not required to be filed if aggregate turnover is less than 5 Crore. Further there are certain amendments made in relation to the information / data to be reported in annual return forms. In earlier years, in certain sections / tables in annual return forms, information was either optional to report or was required to be reported in consolidated manner. However for Annual return of FY 2021-22, certain information has been made mandatory to be reported in the forms while some are still optional to fill. Gist of summarized table of information in GSTR 9 and 9C which are made mandatory, optional or conditional is presented here along with the comparison with earlier years, which will provide clarity and shall be useful in correct reporting of data in annual return.
