Businesses with an annual turnover of over Rs 2 crore can now start filing GST audit reports for fiscal 2017-18 as GST Network has made its format available on its portal. The audit report for 2017-18 is to be filed by June 30. The ministry on December 31, 2018, notified the annual returns forms GSTR-9, GSTR-9A and GSTR-9C. GSTN has now made available offline utility of GSTR-9C which can be filled up by taxpayer and uploaded on the portal. GSTR-9 is the annual return form for all taxpayers registered under GST while GSTR-9A is for composition taxpayers.