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CA Intermediate · Taxation · Returns

Ishaan Retail, Jaipur, is a registered regular taxpayer and files GSTR-9 (annual return) for FY 2025-26. Its aggregate turnover in FY 2025-26 was Rs 1.8 crore. Which statement is correct about the filing of annual return under the CGST Act, 2017?

Registered persons with aggregate turnover up to Rs 2 crore in a financial year are exempt by notification from filing the annual return, so filing GSTR-9 is optional for Ishaan Retail at Rs 1.8 crore, and it is not mandatory for all taxpayers.

  1. AFiling of GSTR-9 is optional for taxpayers with aggregate turnover up to Rs 2 crore, as notifiedCorrect
  2. BGSTR-9 is mandatory for every registered person regardless of turnover
  3. CGSTR-9 is mandatory only for taxpayers with turnover above Rs 10 crore
  4. DGSTR-9 is optional for turnover above Rs 2 crore

Explanation

Section 44 requires an annual return, but the Government has exempted registered persons with aggregate turnover up to Rs 2 crore in a financial year from filing it through notification, making filing optional. Ishaan's turnover of Rs 1.8 crore falls within this. GSTR-9C reconciliation is a separate requirement linked to higher turnover and is not the issue here.

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