Answer

1. F

   Facts

   The GSTR-9 tile opens only after every GSTR-1 and GSTR-3B for that financial year has been filed. One pending month is enough to hide it. GSTN has repeated this in its advisories.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   Go to Services, Returns, Annual Return and pick the year. If the tile is missing, open the return dashboard month by month and look for any GSTR-1 or GSTR-3B not filed, including months before cancellation or after a change from quarterly to monthly. Filing a pending GSTR-3B may also attract late fee and interest under Sec 47 and Sec 50. Once the last pending return is filed, the tile usually appears soon after.

4. C

   Conclusion

   1. 1Open the return dashboard for each month or quarter of the year
   2. 2File any pending GSTR-1 and GSTR-3B with late fee and interest
   3. 3Wait for the filed status to update, then reopen Annual Return
   4. 4If the tile still does not show, raise a ticket on the GST self-service portal with screenshots

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.