GST has been implemented in India from 1st July 2017. Under the new GST rule, Above 1.6 Crore business in India have been listed and issued GST registration. All entities having GST registration are required to file GST annual returns, as per the GST return due date schedule mentioned below. GST twelve-monthly return filing is compulsory for all small and Giant Business’s having GST registration, in-expectant of a business action, or sales or profitability during the return filing period. Even an inactive business that required GST registration must file GST return.

GST registration holder who obtained the registration any time before 1st April 2018 are required to file GST annual return for the financial year 2017-18 on or before 30th June 2019. Before filing GST annual return, the taxpayer must have filed all GSTR-1 or GSTR-3B or GSTR-4 return for the period of July to March 2018. In case there are overdue GST returns for the period mentioned above, the GST registration holder will not be allowed to file GST annual return.