CA Intermediate · Taxation · Returns
Anand Packers, a registered person in Indore with an aggregate turnover above Rs 5 crore, wants to know about its annual return obligations. Which statement is correct about the annual return for a financial year?
A regular registered person files GSTR-9 as the annual return. Input service distributors, TDS and TCS deductors, casual taxable persons and non-resident taxable persons are excluded from this requirement. It is neither tied to QRMP nor a monthly return.
- AGSTR-9 must be filed by every registered person, including a casual taxable person and an input service distributor
- BGSTR-9 is filed by a regular registered person, and the annual return is not required from casual taxable persons, ISDs or non-resident taxable personsCorrect
- CGSTR-9 is filed only by taxpayers who have opted for QRMP
- DGSTR-9 is a monthly return filed with GSTR-3B
Explanation
Every registered person other than an input service distributor, a person paying tax under section 51 or 52 (TDS/TCS), a casual taxable person and a non-resident taxable person must file the annual return. Anand Packers is a regular taxpayer, so it files GSTR-9. The first option wrongly includes the excluded categories, and the other two misdescribe the return.
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