Answer

1. F

   Facts

   Sec 44 excludes some registrations from the annual return. Input Service Distributors, persons deducting TDS under Sec 51, persons collecting TCS under Sec 52, casual taxable persons and non-resident taxable persons do not file GSTR-9. Composition dealers file GSTR-4 instead.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   The annual return is tied to each GSTIN, not to the business as a whole. A company may have a regular GSTIN that files GSTR-9 and a separate ISD GSTIN that does not. E-commerce operators collecting TCS file their own annual statement under Sec 52 instead. If a regular GSTIN shows a GSTR-9 tile, check its turnover against the Rs 2 crore exemption before deciding.

4. C

   Conclusion

   1. 1List every GSTIN on your PAN and its registration type
   2. 2Mark ISD, TDS, TCS, casual and non-resident GSTINs as not required to file GSTR-9
   3. 3For each regular GSTIN, check whether PAN turnover is above Rs 2 crore
   4. 4For composition GSTINs, plan GSTR-4 instead

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.