<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">All taxpayers filing return in GSTR 1 to GSTR 3 are required to file an annual return. However, the following persons are not required to file annual return</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ol>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Casual taxable persons.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Non-resident Taxable persons.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">ISD.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Persons authorized to deduct or collect tax at source.</span></span></span></p>
	</li>
</ol>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Annual return needs to be filed by the 31<sup>st</sup>&nbsp;December of next financial year.</span></span></span></p>