02 January 2022
All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9: Taxpayers opting composition scheme (They must file GSTR-9A) Casual Taxable Person Input service distributors Non-resident taxable persons Persons paying TDS under section 51 of CGST Act. Any other registered person who’s Aggregate Turnover during a Financial Year does not exceeds Rs.5 Cr. E-Commerce operators, liable to collect and pay tax as per Section 52 of the Act
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