Every person registered under GST whose turnover more than Rs 2 Crore are mandatory required to file annual return. Other registered person whose turnover upto Rs. 2 Crore can also file voluntarily GST annual return. Due date of filing GST annual return is 31st December of the following relevant financial year.
Document required for Annual return filing
- Copy of GSTR 1
- Copy of GSTR 3B
- Copy of GSTR 2B
- Sale Bill
- Purchase Bill