GSTR-9A: Annual Return for Composition Taxpayers

Introduction Annual return Forms to be filed under Goods & Service tax Act have already been notified. The form of annual return is to be filed up by every GST registered person including composition taxable person. As per Section 44(1) of the CGST Act, read with proviso to Rule 80 (1) of the Central Goods and Service Tax (CGST) Rules 2017, a person paying tax under Section 10, i.e.,…