The Institute of Chartered Accountants of India (ICAI) has released a technical guide for the Form GSTR 9 or Annual Returns. The annual return holds great significance as it provides registered individuals with the ultimate opportunity to correct any inaccuracies or omissions that may have occurred in their previously submitted Form GSTR-1 or Form GSTR-3B. This document serves as a consolidation of periodic returns and cannot be modified once it has been submitted.
Source Taxscan
