Who is exempted from GST Return?

Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. Every business that comes under the GST regime must file GST returns regularly. However, there are certain categories of people who are exempted from filing GST returns. Let's take a look at who these people are.

1. Small Businesses: Small businesses with an annual turnover of less than Rs. 20 lakhs are exempted from registering for GST. This exemption limit is Rs. 10 lakhs for businesses in northeastern states of India.
2. Casual Taxable Persons: Individuals or businesses who occasionally supply goods or services in a taxable territory, but are not regular taxpayers, are classified as casual taxable persons. They are exempted from filing GST returns if their turnover is less than Rs. 5 lakhs.
3. Non-Resident Taxable Persons: Individuals or businesses based outside of India who occasionally supply goods or services in India are classified as non-resident taxable persons. They are exempted from filing GST returns if their turnover is less than Rs. 20 lakhs.
4. Input Service Distributors: An Input Service Distributor is a business that receives invoices for input services and distributes them to its branches. They are exempted from filing GST returns if they don't have any taxable supplies during a particular period.
5. Government Bodies: Government entities are exempted from registering for GST and filing GST returns. However, entities owned and controlled by the government, such as public sector undertakings, are not exempted.
6. United Nations Bodies: United Nations bodies and their agencies are exempted from registering for GST and filing GST returns.
7. Diplomatic Missions: Diplomatic missions, consular posts, and international organizations are exempted from registering for GST and filing GST returns.

In conclusion, several categories of people are exempted from registering for GST and filing GST returns. However, it's crucial to understand that these exemptions have certain limitations and conditions. Businesses must seek professional advice to ensure they comply with the GST rules and regulations.