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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 to furnish an annual return under section 44(1) of the CGST Act, 2017, as given in the official text?

A casual taxable person is excluded from the annual return obligation under section 44(1). The exclusions are Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons. Composition persons file GSTR-9A, and the five crore limit concerns only the reconciliation statement.

  1. AA registered person paying tax under section 10
  2. BA casual taxable personCorrect
  3. CA registered person whose turnover is below five crore rupees
  4. DA registered person who has not filed any monthly return

Explanation

Section 44(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. A composition person files GSTR-9A, so is covered. The five crore limit affects only GSTR-9C, not the annual return.

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