What are Different types of Annual Return in GST :
I have been often asked that what is the basic difference between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C or what are the varioustypes of Annual Return in GST. Let us know the difference between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C with the help of CGST Rules 2017.
Legal Text : Rule 80 of CGST Rules 2017 is given below for your kind reference :
Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR – 9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Following Conclusions can be Drawn from above mentioned provisions.
Every regular taxpayersfiling GSTR 1, GSTR 2, GSTR 3 shall file form GSTR 9 or Annual Return
Person paying tax under composition scheme [i.e. Section 10 of CGST Act 2017] is required to file annual return in form GSTR 9A
Every electronic commerce operator who is required to collect tax at source under section 52 shall furnish annual statement in form GSTR 9B

Nil Annual Return- A person registered under GST but having no transactions during the year is still required to file a Nil Annual Return. A person who has got his registration cancelled during the year is also required to file the respective Annual returns.
In case of the registered persons whose aggregate turnover exceeds Rs. 2 Crore, they are required to furnish the following :
1.) The Annual Return
2.) Audited Annual Accounts
3.) GSTR 9C A reconciliation statement mapping the annual returns Vs. the Audited Annual Accounts.
Input Service Distributor, a person deducting TDS, a casual taxable person and a non-resident taxable person are not required to file annual return
A Registered person who has opted in or opted out of composition is required to file both GSTR 9 & GSTR 9A for the relevant periods.

What are Different types of Annual Return in GST

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