In a statement, the ministry said the annual returns form is now available on the common portal for filing and asked Goods and Services Tax (GST) payers to file their returns at the earliest.

The Finance Ministry on Thursday asked trade and industry to exercise caution while filing the annual GST returns form as the facility to revise it is not available.

In a statement, the ministry said the annual returns form is now available on the common portal for filing and asked Goods and Services Tax (GST) payers to file their returns at the earliest.

The ministry had on December 31, 2018, notified the annual returns forms GSTR-9, GSTR-9A and GSTR-9C. The GST Council had in December extended the last date for filing these forms by three months to June 30, 2019.

GSTR-9 is the annual return form for normal taxpayers, GSTR-9A is for composition taxpayers, while GSTR-9C is a reconciliation statement.

"Taxpayers may please exercise caution while filing this return as facility to revise the Form GSTR-9 and Form GSTR-9A is not available," the ministry said.