Even when the taxpayers are demanding the lenient process under the GST return filing system, there are very few assesses which are coming up to submit the audit conciliation statement for the FY 2017-18 (FY 18).
Just for the reminder the due date to submit the audit conciliation statement FY 2017-18 (FY 18) is 31st January. Also, the importance of filing an annual return cannot be subsided.
There is 3 important annual return forms GSTR 9, GSTR 9A and GSTR 9C which is to be filed by every GSTR 3B and GSTR 1 filing 
Get the step by step solution of common errors that occur on the official GST portal. Also, we solved GSTR 3B & GSTR 1 major issues for taxpayers taxpayer.
Also, the taxpayers having annual turnover exceeded by 2 crores will have to file GSTR 9C audit form via a chartered accountant or a cost accountant after which he is to file a reconciliation statement in GSTR 9C.
While the composition scheme taxpayers will have to file the GSTR 9A form with a turnover of up to 1.5 crores.
As per the data given by GSTN, around 31 lakh taxpayers have filed the GSTR 9 annual return form out of 67.64 lakh eligible assesses. But coming to the major concern, from the 12.42 lakh eligible taxpayers, only 3 lakh have filed the audit report which comes out to be 24 percent.
There might be network-related issues that may stop the taxpayers to file the annual audit form while the department comes with other issues but there were some points where the taxpayers were unable to download the JSON file of the GSTR 9C form 
GSTR 9C is an annual audit form for all the taxpayers registered under GST which are having gross turnover of more than 2 crores in a financial year.
At the twitter handle @askGSTtech, the department stated that “Many of the audit reports have internal firewalls, which is causing problems.”
A tax expert also said that “Given the multiple delays, ideally the annual filings should have been appropriately staggered during the last few months, surprisingly, that does not appear to be the case.”
