Gstr-9 quiery

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 .  

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

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.