Annual return filing required for regular GST taxpayers filing GSTR returns; certain classes are exempt from filing. Annual return filing is required of all taxpayers who file periodic GST returns under the normal mechanism, while casual taxpayers, composition scheme ... Summary
Annual return filing required for regular GST taxpayers filing GSTR returns; certain classes are exempt from filing.
Annual return filing is required of all taxpayers who file periodic GST returns under the normal mechanism, while casual taxpayers, composition scheme taxpayers, nonresident taxpayers, input service distributors, and persons authorized to deduct tax at source are exempt from the annual return obligation.
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