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

Which of the following registered persons is NOT excluded by section 44(1) of the CGST Act from the requirement to furnish an annual return?

A regular registered manufacturer in Pune must furnish the annual return. Section 44(1) excludes only Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons, besides government departments subject to CAG audit and classes the Commissioner exempts by notification.

  1. AA casual taxable person
  2. BA non-resident taxable person
  3. CA person paying tax under section 51
  4. DA regular taxpayer such as a manufacturer registered in PuneCorrect

Explanation

Section 44(1) excludes Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons. A regular registered manufacturer is not in the excluded list and so must file the annual return. The other three options are all expressly excluded.

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