GST Annual Return Filing Services in Dwarka

Filing the GST annual return is a mandatory compliance for registered taxpayers under the GST law. It is not just a summary filing. It is a complete consolidation of turnover, tax paid, input tax credit claimed, and adjustments made during the financial year.

At Vivek Tiwari & Company (Tiwariv), Dwarka Sector 23B, we assist businesses and professionals with accurate, timely GST annual returns in Delhi, ensuring consistency with monthly and quarterly filings.

Many notices under GST arise because the annual return does not match GSTR-1, GSTR-3B, or the books of accounts. Proper professional review reduces this risk.

Applicable Laws & Compliance Framework

GST annual return filing is governed by the Central Goods and Services Tax Act, 2017, and corresponding rules.

Key provisions include:

Section 44 of the CGST Act: Requirement to file annual return

Rule 80 of CGST Rules: Forms and manner of filing

Form GSTR-9: For regular taxpayers

Form GSTR-9A: For composition taxpayers (where applicable)

Form GSTR-9C: Reconciliation statement (as applicable under law)

The GST annual return due date is notified by the government each year. Delays attract late fees and may also increase scrutiny during departmental audits.

Why Annual Return Needs Careful Handling

Why Careful Handling Matters

The annual return is a consolidated statement. It pulls data from:

Monthly or quarterly returns

Sales and purchase registers

Input tax credit records

Amendments made during the year

In practice, we often see mismatches due to incorrect ITC claims, missed invoices, or reporting errors. Once filed, corrections are limited. This makes a professional review essential before submission.

Who Should File GST Annual Return

GST annual return filing applies to:

Regular GST-registered businesses

Traders, manufacturers, and service providers

Professionals registered under GST

Composition taxpayers (as per applicable form)

Even if there was no turnover, filing may still be required unless specifically exempted.

Our Professional Approach at Tiwariv

At our Dwarka office, we follow a structured compliance-first approach.

Review of GSTR-1 and GSTR-3B filed during the year
Reconciliation with the books of accounts
Verification of input tax credit
Identification of mismatches and corrections
Preparation and filing of the annual return
Guidance on disclosures and record retention

This process helps reduce future notices and audit queries.

Documents & Information Required

For annual return GST filing, the following are generally required:

GST registration details
GSTR-1 and GSTR-3B data for the whole year
Sales and purchase registers
Input tax credit breakup
Details of amendments and reversals

We guide clients on documentation gaps before filing.

Common Issues & Why Choose Us

Common Issues, Notices & Penalties

Based on real compliance cases handled in Delhi, common problems include:

Difference between turnover as per GST returns and books
Excess or ineligible ITC claimed
Late filing leading to daily late fees
Notices seeking clarification on mismatches

Professional handling helps address these issues before they escalate.

Why Choose Vivek Tiwari & Company, Dwarka, Delhi

Located at Dwarka Sector 23B, New Delhi
Practical experience in GST compliance and returns
Clear advisory without unnecessary complexity
End-to-end handling, including reconciliation support
Focus on accuracy and long-term compliance

Clients prefer working with us for clarity and reliability, not just filing.

Frequently Asked Question

It is a yearly return summarising turnover, tax paid, and ITC for a financial year.

The government notifies the due date each year, and it must be checked regularly.

Most registered taxpayers must file, unless specifically exempted.

Post-filing corrections are limited. Accuracy before filing is crucial.

Late fees apply, and the risk of notices and scrutiny increases.

Yes. Reconciliation with monthly returns and books avoids future disputes.

Consult for the Annual GST Return

If you are preparing to file your GST annual return in Delhi or facing reconciliation issues, consult Vivek Tiwari & Company (Tiwariv) at our Dwarka Sector 23B office.

We provide transparent, compliant, and professionally reviewed GST annual return filing support, focused on accuracy and peace of mind.

Call Now: +91-88000 22202

Location: Dwarka Sector 23B, Delhi

GST Annual Return