Following are the different annual return forms:-
GSTR-9: This form is to be filed by regular taxpayers registered under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.
GSTR-9A: This form is to be filed by taxpayers registered under GST’s composition scheme. It is a summary of all quarterly returns previously filed by the composition taxpayer. (Proviso to Sub Rule (1) of Rule 80)
GSTR-9B: This form is to be filed by ecommerce operators who have filed GSTR-8 during the previous financial year. It is basically an audited, annual account, duly certified by competent authority. (Sub Rule 2 of Rule 80- Not yet notified)