Section 44(1) of the CGST Act, 2017 provides that the Commissioner may on the recommendations of the Council, by notification, exempt any class of…
CA Intermediate · Taxation · PYQS · May 2026
Section 44(1) of the CGST Act, 2017 provides that the Commissioner may on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return. (i) In accordance with provisions of section mentioned above, list out the registered persons who are exempt or not required to file annual return. (ii) Mention the due date by which annual return is required to be filed for a financial year.
Suggested Answer and Working Notes:
(i) Following persons are exempt or not required to file annual return: Casual taxable persons (CTP)Non-resident taxable person (NRTP)Input service distributors (ISD)Persons authorized to deduct tax at source (TDS) under section 51.Persons authorized to collect tax at source (TCS) under section 52.A registered person whose aggregate turnover is up to 2 crore in any financial year from 2024-25 onwards. (ii) The annual return for a financial year needs to be filed by 31st December of the next financial year.
Topics: Paper 3B: Goods and Services Tax
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