3 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14912 Points)
Replied 30 October 2018
As per rule 80 of the CGST rules 2017 Annual retrun must file every registered person in form GSTR9 except input service distibuter , person paying tax under section 51, section 52 , casual taxable persons and non residant taxable person .
prasad Nilugal
( GST Practitioner & Accounts )
(14912 Points)
Replied 30 October 2018
Compostion delar will file auunal retrun in form 9A .
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