The Govt, on 4th September 2018, announced GSTR 9 form which is an annual return for goods and services tax that will have to file by every taxpayer for the full year. The form of annual return is separate for the normal taxpayer (GSTR-9) and composition taxpayer (GSTR-9A). The new yearly return seems to be less difficult and simpler for taxpayers, however, a closer perusal of the format appears there might be some areas of conflict.