Under the new GST regime, over 1.3 crore business in India have been registered and issued GST registration Regd Person having No Transactions shall file NIL Annual Return .
• A Regd Person who has got his Registration cancelled during the year, is also required to file the Respective Annual Return.
• A Regd Person who has opted-in or opted-out of Composition Scheme is required to file both GSTR 9 & GSTR 9A for the relevant periods.
• System generates consolidated 3B, R1 & R4 and draft GSTR 9/GSTR 9A

GST Annual Return Filing form to be filed as under:
1. GSTR 9 : To be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3, GSTR 3B during the financial year.
2. GSTR 9A : To be filed by Composition Scheme Taxable persons
3. GSTR 9B : To be filed by Electronic Commerce Operator
4. GSTR 9C : To be filed by Person who are required to get their accounts audited under Sec 35 of CGST Act

GSTR-9 is the annual return to be filed by taxpayers registered under GST. It is due by 31st December of the year following the relevant financial year, as per the GST law