Difference between annual return and final return under GST in India


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Difference between annual return and final return under GST in IndiaDifferentiate between Final Return and Annual Return.

When does a GST tax payer file final return of GST? What is Annual Return under GST in India? Is an Annual Return and a Final Return one and the same? What is the difference between annual return and final return under GST regime in India?

Annual return of GST is the return filed by every registered taxable person of GST paying tax normal or a compounding tax payer. Annual GST returns are filed once in a year by tax payer. The annual GST return is filed periodically.

Final return of GST has to be filed only by those registered taxable people who have applied for cancellation of registration. That means final GST tax return is filed once for all under such GST registration. Final GST return has to be filed within three months of the date of cancellation or the date of cancellation order.

This post discusses about the difference between Final GST Tax return filing and Annual GST Tax return filing. If you have more information to share about Annual GST Return filing and Final GST Return filing, please share below:


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VINOD AKOLKAR: At the end year F.Y. 2017-18 , any difference between the Books and the Last GST-3 B return filed on can be effected in the June 2018 3-B or it will be taken care of in the Annual Return REgards

Md Abdul Wakeel: I cancelled my GST Registration in January 2018 and i already filed my Final return for 2017-18 in October 2018. Can i need to file Annual Return(GSTR-9) even after submitting Final return(GSTR-10)on cancellation of GST Registration.

Kashmeri Rekha Boruah: Yes, you need to file annual return GSTR-9 even after filling final return GSTR-10

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