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WHO SHOULD FILE GST RETURNS? 

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ALL BUSINESSES REGISTERED UNDER GOODS & SERVICE TAX 

MUST FILE GST RETURNS REGULARLY THIS INCLUDES  MANUFACTURERS, TRADERS ETC 

BUSINESSES 

WITH AN ANNUAL TURNOVER ABOVE THE SPECIFIED THERSHOLD LIMIT ARE REQUIRED TO THE GST RETURN. 

BUSINESSES 

INVOLVED IN THE INTERSTATE SUPPLY OF GOODS OR SERVICES MUST FILE GST RETURNS, REGARDLESS OF THERE TURNOVER. 

BUSINESSES 

WISHING TO CLAIM INPUT TAX CREDIT ON THEIR PURCHASES MUST FILE GST RETURNS, BY FILLING RETURNS THEY CAN OFFSET THE TAX PAID ON PURCHASES AGINST THE TAX. 

NON RESIDENT TAXABLE PERSONS, 

SUCH AS FOREIGN BUSINESSES PROVIDING GOODS OR SERVICES  IN INDIA MUST FILE GST RETURN FOR THE PERIOD THEY ARE REGISTERED UNDER GST 

>>> 03 for Designers

CASUAL TAXABLE PERSON 

WHO OCCASIONALLY ENGAGE IN BUSINESS ACTIVITY IN A TAXABLE TERRITORY WHERE DO NOT HAVE A FIXED PLACE OF BUSINESS, MUST FILE GST RETURN FOR THE DURATION OF THEIR OPERATOOION.