GSTR - 9 is basically a compilation of GSTR 1, GSTR 3B, GSTR 2A and purchase data for the respective financial year.

All registered person u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR.

• Casual Taxable Person
• Non-Resident Taxable Person
• Person deducting TDS or Collecting TCS (the provisions were not applicable in FY 2017-18)
• Input service distributor

But, the applicability of Annual GSTR differs depending on the type of Taxpayer-

• Normal Taxpayer – GSTR 9
• Composition Taxpayer – GSTR 9A
• E-Commerce operator – GSTR 9B