A taxpayer who has shifted from Composition Scheme to Regular Scheme or vice-versa must file both GSTR-9 and GSTR-9A. He should file GSTR-9A for the period during which he was registered as Composite Dealer and GSTR-9 for the period during which he was registered as Regular Dealer. Example If a taxpayer was registered under Composition Scheme from 1st July 2017 to 30th September 2017 and shifted to Regular Scheme from 1st October 2017 to 31st March 2018, he should file the following returns for FY 2017-18: 1. GSTR-9A from July 2017 to September 2017 2. GSTR-9 from October 2017 to March 2018