about Gst 9

As per rule 80 of the CGST  rule 2017  every registered person other than  Input service distributors , casual  Taxable person ,  non resident  taxable person , and under composition  scheme    shall furnish   GSTR 9  Annual  return . 

Who should file GSTR 9 annual return?

All the registered taxable persons under GST must file GSTR 9 form. However, the following persons are not required to file GSTR 9

Taxpayers opting Composition scheme as they must file GSTR-9A

Casual Taxable Person

Input service distributors

Non-resident taxable persons

Persons paying TDS under section 51 of GST Act.

Raja sir, Persons paying TDS under section 51 of GST Act are required to file GSTR-9B???