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CA Intermediate · Taxation · Returns

Kavita Enterprises, a registered person, is required to file its annual return in Form GSTR-9 for a financial year. Which of the following statements about the annual return is correct?

The annual return in GSTR-9 is due by 31st December following the end of the financial year, subject to any extension notified by the government. It is not required from casual taxable persons, input service distributors, non-resident taxable persons or TDS/TCS deductors, so filing is not universal.

  1. AEvery registered person, including a casual taxable person, must file GSTR-9 irrespective of turnover
  2. BIt must be filed by 31st December following the end of the financial year, subject to any notified extensionCorrect
  3. CIt is filed by 30th June following the end of the financial year
  4. DIt is required to be filed only by taxpayers who opted for the composition scheme

Explanation

The annual return is due on 31st December following the financial year, subject to notifications. Casual taxable persons, input service distributors, non-resident taxable persons and persons paying TDS/TCS are not required to file it, so the first option is wrong. Composition dealers file GSTR-9A, not exclusively GSTR-9, and 30th June is not the due date.

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