What is GSTR 9 or Annual Return?

What is GSTR 9 or Annual Return?

GSTR-9 is a type of annual return that needs to be filed by all registered taxpayers under the GST regime except a handful. It is a yearly compilation of all the supplies & details such as outward supplies, inward supplies, input tax credit (ITC) availed during a financial year & tax liability. It has to be filed by 31 December of the year following the particular financial year