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Who Needs To File GST Return ?

Every registered person as specified under sec. 22 and classified under sec. 24 of Chapter VI of the CGST Act, 2017, which is mutatis-mutandis applicable to IGST/UTGST Act and SGST Act is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return) during a tax period of return.

UN agencies etc. will have unique GST ID and will file a purchase statement as return for the month (in simpler form) during which they make purchases and claim refunds. They would not be required to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund.

Government entities/PSUs, etc. not dealing in GST supplies or persons exclusively dealing in exempted/Nil rated/non-GST goods or services etc. would neither be required to obtain registration nor required to file returns under the GST law. However, the Govt. departments which are purchasing goods and/or services from vendors have to get registered based on their TAN as TDS and deduct certain percentage of tax as’ prescribed by the law, pay such amount of tax and file return in the format GSTR 7.
 
Related Topics ....
Who Needs To File GST Return ?
Types And Periodicity Of GST Return For Different Categories Of Taxpayers
Outward Supply Statement (GSTR 1/GSTR 1A) [Section 37 of CGST Act]
Inward Supply Statement (GSTR-2A/GSTR-2) [Section 38 of CGST/ UTGST]
Furnishing of Return (GSTR-3) [Section 39 of CGST Act]
Information in the Monthly GSTR-3 Return Form
Quarterly GST Return For Taxpayers Under Composition Scheme-GSTR 4
Non-Resident Foreign Taxpayers (GSTR-5) under GST Act. 2017
Input Service Distributor (ISD) Return (GSTR 6) under GST Act. 2017
Tax Deduction at Source (TDS) - GSTR-7 under Section 51 of CGST Act
Tax Collection at Source (TCS) GSTR-8 under Section 52 of CGST Act
Mismatch, Reversal And Re-Claim Of ITC And Reduction In Claim Of Output Tax Liability [ Secs. 42 And 43 Of CGST/UTGST]
Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
Discrepancy In The Claim Of Reduction In Output Tax Liability in Form GST MIS-3
General Note On Contents Of GSTR-1 , GSTR-2 and GSTR-3
Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
ACKNOWLEDGEMENT of e-Return under GST
Eligibility Conditions, Duties And The Obligations Of Goods Services Tax (GST) Practitioners
Rectification Of GST Return
Processing Of GST Returns By the GST Portal
 
 
 
 
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