GSTR 9 is an annual return. This GSTR 9 annual return should be filed once a year by the taxpayers who are registered under GST. GSTR 9 will include all your business inward supplies (purchases and expense) and outward supplies (Sales and any other services provided) either received or made during the respective financial year. This process is done beneath the various tax heads i.e. SGST, CGST, IGST, & the HSN codes. This GSTR 9 filing holds the GSTR-1, GSTR 2A, and GSTR 3B monthly/quarterly returns, which are filed on the respective financial year. Who should file GSTR 9 annual return? Each taxpayer who registered under GST must file GSTR 9. Here is the list of business individuals who don’t need to file their GSTR 9. Composition scheme taxpayers (However, they must file GSTR-9A) Non-resident taxable persons Casual Taxable Person Business individuals who pay TDS, under section 51 of the CGST Act Input service distributors