Annual return filing requirement excludes specified taxpayer categories, so many non-regular filers need not submit it. Annual return must be filed by taxpayers who file GSTR-1 to GSTR-3; Casual and non-resident taxpayers, Composition Scheme taxpayers, Input Service ... Summary
Annual return filing requirement excludes specified taxpayer categories, so many non-regular filers need not submit it.
Annual return must be filed by taxpayers who file GSTR-1 to GSTR-3; Casual and non-resident taxpayers, Composition Scheme taxpayers, Input Service Distributors, and persons required to deduct or collect tax at source are excluded and need not file the annual return.
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