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. |
