What is gst annual return

GST audit is applicable to those whose Aggregate Turnover exceeds Two Crore.

Aggregate turnover includes:Taxable turnover, Exempt turnover, Export turnover, Not - taxable turnover

Aggregate turnover does not include:Turnover which is not a supply, GST tax component in Invoice, Puchases on RCM basis

Turnover from July, 2017 for 2017-18 computed for one PAN on all INDIA basis (in one state no turnover but in other state turnover > 2Cr., Audit will be required in both the states)

Yes...
Annual Return applicable to All the Dealers under GST. The Annual return required irrespective of Turn Over limit.
Only difference based on Taxpayers Registration related as Regular (GSTR 9), Composition (GSTR 9A).


The 2cr Turn Over limit is for GST Audit who is under regular scheme in GST.

If Your turn over exceeding above 2cr then GST Audit applicable.

GST Returns comprises of two types of return -

Periodic and Annual Returns.

Periodic returns are monthly or quarterly returns for reporting transactions during the month or quarter,

while annual return is for reporting the summary of the periodic returns filed during a financial year. As the annual return is last return of the year thus, it assumes special significance

Who is required to file an annual return

Generally, all taxpayers are required to file the return with certain exceptions such as taxpayers who have obtained registration as:

• 'Casual Taxable Persons' or 'Non-resident taxable persons' like exhibitors
• 'Input service distributors' to distribute the input tax credit of services that are invoiced in one location however, are to be used in different States (for instance- distribution of input tax credit.

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As per the Provision of Section 44[1] of the CGST Act 2017 :

Every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person, shall furnish an ANNUAL RETURN for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

Hence, every registered person is required to file Annual Return irrespective of Turnover limit.

The Rs. 2 Crore Turnover limit is applicable for AUDIT.

Refer Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017....

1. GST Annual Return is to be filed once in a year by the registered taxpayers including those who registered under composition levy. It consists of details regarding the supplies made and received during the year (i.e. IGST, CGST and SGST). It consolidates the information furnished in the monthly / quarterly returns during the year.

All the registered taxable persons under GST must file GST Annual Return. However, the following persons are not required to file:

          Non-resident taxable persons

          Casual (occasional) taxable persons

          Input service distributors

          Persons paying Tax (TDS) under Section 51

The brief details about GST Annual Return is available in this file https://www.caclubindia.com/files05121/730294_20181112142819_gst_annual_return.pdf

what is due date for GST annual return!

December 31