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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 required by Rule 80(1) to furnish an annual return in FORM GSTR-9?

A casual taxable person is not required to file GSTR-9. Rule 80(1) excludes Input Service Distributors, persons deducting tax under section 51 or collecting under section 52, casual taxable persons and non-resident taxable persons, in addition to government bodies covered by the second proviso to section 44.

  1. AA regular taxpayer supplying goods within the State
  2. BA casual taxable personCorrect
  3. CA registered person supplying services with turnover above Rs 5 crore
  4. DA registered e-commerce operator who is also a regular taxpayer for its own supplies, though not a person under section 52 for those supplies

Explanation

Rule 80(1) excludes an Input Service Distributor, a person paying tax under section 51 or 52, a casual taxable person and a non-resident taxable person, besides government bodies in the second proviso to section 44. A casual taxable person is therefore excluded. The other options are not excluded persons under that rule.

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