Who is not required to file GSTR-9?

Asked on December 27, 2018 in Miscellaneous.
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1 Answer(s)

Following persons are not required to file GSTR-9:

– an Input Service Distributor,
– a person paying tax under section 51 (TDS) or section 52 (TCS),
– a casual taxable person and
– a non-resident taxable person.

The person paying tax under section 52 (TCS) is required to file GSTR-9B but since, provision of section 52 is applicable from 01st October 2018 only, they are not required to file GSTR-9B for the year 2017-18.

Answered on December 27, 2018.
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Gen GST