Who all need to file Annual Return?
Question 17
Bill
Returns Process and matching of Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. Who all need to file Annual Return?
Ans. All taxpayers filing return in GSTR-1 to 3 other than casual taxpayers and taxpayers under composition scheme are required to file an annual return. Casual taxpayers, nonresident taxpayers, ISDs and persons authorized to deduct tax at source are not required to file annual return.
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