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If aggregate turnover of any taxpayer is more than 2 crore then GSTR 9 final return is compulsory to file.
If turnover is more than 5 crore and gst annual reconciliation statement is compulsory to file.
31st December is the last date is for gst annual return and reconciliation statement.
GSTR 9 and GSTR 9C .
GSTR 9C is generally called GST Audit.
Aggregate Turnover all of all states and all gst no then Annual Return 9 and 9C is compulsory to file on gst portal.