GST Annual Return (GSTR-9) - Key Points for FY 2023-24

The GST annual return GSTR-9 summarizes all the monthly/quarterly returns filed during the financial year. Key points to consider include reconciliation of outward supplies, input tax credit claimed versus GSTR-2A/2B, and proper disclosure of amendments made during the year. The due date and late fee provisions should be monitored as per the latest notifications.