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CMA Final · Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

Which of the following is NOT excluded from the obligation to furnish an annual return under Rule 80(1) read with section 44(1), as reproduced?

The regular registered supplier with Rs 1.5 crore turnover is not excluded and must file the annual return. Input Service Distributors, non-resident taxable persons and persons paying tax under section 51 or 52 are specifically excluded under Rule 80(1). The five crore threshold affects only the reconciliation statement.

  1. AAn Input Service Distributor
  2. BA non-resident taxable person
  3. CA person deducting tax at source under section 51
  4. DA registered manufacturer-supplier with turnover of Rs 1.5 crore who is not a composition dealerCorrect

Explanation

Rule 80(1) excludes Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons, non-resident taxable persons, and Government or local authority departments audited by the CAG. A regular registered supplier with Rs 1.5 crore turnover is not excluded, so it must file GSTR-9, though it need not file GSTR-9C as turnover is below five crore. The other three are expressly excluded.

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