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The GSTR 9 is a document or statement that has to be filed once a year by a registered taxpayer. This document will contain the details of all supplies made and received under various tax heads (CGST, SGST, and IGST) during the entire year along with turnover and audit details for the same.
The government has introduced a GSTR 9C audit form, which is to be filed annually by taxpayers who have a turnover of more than Rs.2 crores. It is a reconciliation statement between the annual returns filed in GSTR 9 and the audited annual financial statements of the taxpayer.
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