Annual Return 2020-21

Save Share

This query is : Resolved

Quick Summary

This discussion clarifies the mandatory filing requirements for GSTR 9 for the financial year 2020-21. If your business turnover was below ₹2 crore, you are not required to file GSTR 9. However, taxpayers opting for the composition scheme must file GSTR-9A, and certain other categories like casual taxable persons and input service distributors are also exempt.

Ravi Chandran

Ravi Chandran (Querist)
Follow

02 January 2022 Dear Sir/Madam,
In 2020-21 my turnover was below 2 Crores. Is compulsory to file GSTR9? Please guide me.
Thanking you
D.Ravichandran

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

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