Yes. The most basic Annual return applicable to every registered regular taxable person is GSTR-9. Howsoever, there are two categories of persons who are required to furnish the annual return in respect of GSTR-9:
Composition Supplier: It must be noted that any composition supplier who pays tax under Sec. 10 should furnish his/her Annual return in FORM GSTR-9A.
Electronic Commerce Operator: It must be noted that the all Electronic Commerce Operators who are required to Collect Tax at Source under Sec. 52 should furnish their Annual statement in FORM GSTR-9B.