Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

Gstr-9 quiery

saurabh gupta (72 Points)

13 November 2020

sir, who is eligible for file gstr-9.

Reply
Follow
Share

3 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 13 November 2020

Every registered person other than Input service distributor , person paying Tax under section 51 or 52 of the CGST act 2017 , Casual Taxable person and non -resident taxable person , shall furnish an annual return GSTR9 as specified under sub section (1) of section 44 of the CGST act 2017 .

provided that Tax paying under section 10 ( composition ) of the CGST 2017 shall furnish Annual return in Form 9A .

Upgrade to CAclubindia Pro. Subscribe Now!

JATINDER KUMAR (Accountant) (3662 Points)
Replied 13 November 2020

If your Turnover below Rs. 2 Crore, you are not required to file GSTR 9

Shivam RC (Student) (23683 Points)
Replied 13 November 2020

As per the Provision of Section 44 of the CGST Act 2017 read with Rule 80 of the CGST Rules 2017, Annual Return in FORM GSTR-9 is required to be filed by all Registered Persons under GST, electronically, every year except the following 5 persons :

1). Input Service Distributor ( ISD ).
2). Casual Taxable Person ( CTP ).
3). Non Resident Taxable Person ( NRTP ).
4). TDS Deductor U/s 51 of the CGST Act 2017.
5). TCS Collector U/s 52 of the CGST Act 2017.

However for the FY 2017-18, FY 2018-19 and FY 2019-20, Filing of FORM GSTR-9 has been made "MANDATORY" only for those taxpayers whose Aggregate Turnover exceeds Rs. 2 crores. The small taxpayers have been given relief from filing this cumbersome GST Return.

Regards,
Shivam RC.