Regarding turnover under gstr 9c in case of petrol pump

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Rahul (Querist)
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29 July 2019 Respected sir,
We are engage in business of petrol pump. our turnover will be greater then 2 cr due to supply of petroleum products which are non gst supply under gst, whether we are liable for gstr 9c?
You are requested to provide section reference if possible.

CMA ALKESH PATEL

CMA ALKESH PATEL (Expert)
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30 July 2019 YES YOU ARE REQUIRE TO FILE GSTR 9C
• E-filing of GSTR 9 along with audited accounts & GSTR 9C
Sec 44(2) Every registered person who is required to get his accounts audited in accordance
with the provisions of Sec. 35(5) shall furnish, electronically, the annual return under subsection (1) along with a copy of the audited annual accounts and a reconciliation statement,
reconciling the value of supplies declared in the return furnished for the financial year with the
audited annual financial statement, and such other particulars as may be prescribed.
 Sec 35(5) Every registered person whose turnover during a financial year exceeds the
prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant
and shall submit a copy of the audited annual accounts, the reconciliation statement under Sec.
44(2) and such other documents in such form and manner as may be prescribed.
R 80(3) Every registered person whose aggregate turnover during a financial year exceeds 2
Cr. rupees shall get his accounts audited as specified under Sec. 35(5) and he shall furnish a
copy of audited annual accounts and a reconciliation statement, duly certified, in FORM
GSTR-9C

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