GSTR-9 is now active on GSTN portal for filing Annual Return
For Filing GSTR 9 GST annual Return on GST Portal, an option of ‘Annual Return Tab’ has been enabled by the GSTN (Goods and Services Tax Network) which can be seen in below image—
For the financial year, 2017-2018, the GSTR-9 Form (Annual Return) due date was 31st December 2018 but later on CBIC has extended due date of filing GSTR9 to 30th June 2019.
As per Section 44 of CGST Act, Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in FORM-GSTR-9.