FAQ 11 : As a registered taxpayer which Annual Returns i have to file if i have migrated from Composition Scheme to Regular Scheme due to the increase in my turnover? Do i need to file Annual Return as Regular Tax Payer or Composition Tax Payer or both?
Annual Returns for the Regular Scheme and Composition Scheme are to be filed by the taxpayer for the relevant periods.
• Annual Return during the period as Regular Taxpayer Form GSTR – 9
• Annual Return during the period as Composition Taxpayer Form GSTR – 9A