Annual return of GSTR 9 under u/s 44 of CGST Act, 2017, shall be filed by:

CS Executive · Tax Laws · PYQS · December 2022
Annual return of GSTR 9 under u/s 44 of CGST Act, 2017, shall be filed by:
(A) Every registered person
(B) Registered person having annual turnover 1.5 crore or more
(C) Registered person having annual turnover 2 crore or more
(D) Registered person having annual turnover 2 crore or more

Answer & Explanation:

The official key records '*'. This question is excluded from automatic grading because the source does not supply an unambiguous valid choice. Official source note: "None of the Options are appropriate. Same option is written in C & D due to typing error. “Notification No. 31/2021 – Central Tax New Delhi, the 30th July, 2021 Exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year.“This notification shall come into force from the 1st day of August, 2021."

Topics: GST

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