According to section 44 of the CGST Act 2017, registered taxpayers are required to submit an annual GST return. It includes information on:
It is a compilation of all the quarterly and monthly returns (GSTR-1, GSTR-2A, and GSTR-3B) submitted for the pertinent fiscal year. The majority of the fields on GST Annual Returns are pre-populated using GST Returns submitted for the relevant year.
This return aids in the thorough rebalancing of data for completely transparent disclosures.
