Who needs to file GST annual return by December 31, 2024

Goods and Services tax: GST annual return using GSTR 9 or 9A needs to be filed by GST registered taxpayers on or before December 31, 2024. Question arises do all GST registered taxpayers need to file GST annual return and if so then which form to use GSTR 9 or 9A? Read the story to know more.