Who are not required to File GST Return?

Goods and Services Tax (GST) is a comprehensive tax levied on the supply of goods and services in India. The GST regime has simplified the indirect tax structure in the country and has brought many taxpayers under its ambit. However, there are certain categories of people who are not required to file GST returns.

Individuals and businesses with a turnover of less than Rs. 20 lakhs are exempted from registering under GST. This threshold limit is Rs. 10 lakhs for businesses operating in the northeastern and hill states of India. Additionally, the following categories of people are also exempted from filing GST returns:

1. Small taxpayers: Businesses with a turnover of less than Rs. 1.5 crore can opt for the Composition Scheme and pay GST at a lower rate. Such taxpayers are not required to file regular GST returns.
2. Agriculturalists: Individuals who only deal in agricultural produce are not required to register for GST or file returns. However, if they also engage in non-agricultural activities, they will have to register under GST and file returns.
3. Government bodies: Government departments and bodies are not required to register for GST or file returns, except for certain specified services.
4. Embassies and diplomats: Diplomatic missions and their personnel are exempted from paying GST on goods and services acquired in India. They are also not required to file GST returns.
5. Non-resident taxpayers:Individuals and businesses based outside India but supplying goods or services in India are required to register for GST. However, if they do not have a fixed establishment in India, they are not required to file regular GST returns.

In conclusion, GST has brought about a significant change in the way indirect taxes are levied in India. However, there are certain categories of people who are exempted from registering for GST and filing returns. It is important for taxpayers to understand these exemptions and comply with the relevant GST regulations to avoid any penalties or legal issues..