The GST annual return forms, GSTR-9 and GSTR-9C are available on the portal for filing. GSTR 9 is a Return Form and GSTR-9C is a Reconciliation Statement. The last date for filing the annual statement and return are 31st December 2022. The GSTR-9 form is an annual return that has to be filed by all registered taxable persons under GST. The GSTR-9C is the GST reconciliation Statement for a particular FY on or before 31st December. The reconciliation must also be certified by a CA for the companies having a turnover of more than 5 crores.