GSTR 9 is the annual return. It is a consolidated return which includes all business transactions done for the particular Financial Year. GSTR-9 consists of details about 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/quarterly returns during the particular year.
The due date to file the GSTR-9 is 31st December of the preceding Financial Year
These fees are only applicable to assessees having turnover upto 2 crore and does not require audit.