Who needs to file Return in GST regime?

Every registered taxable person is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return. Persons who have crossed 90% of the threshold for liability to pay taxes are liable to register but are not required to file a return till they cross the threshold for payment of taxes.

UN agencies etc. will have unique GST ID and will file a purchase statement as return for the month (in simpler form) during which they make purchases ad claim refunds. They would not be required to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund.

Government entities/ PSUs, etc. not dealing in GST supplies or persons exclusively dealing in exempted/ Nil rated/ non-GST goods or services would neither be required to obtain registration nor required to file returns under the GST law. However, State tax authorities may assign Departmental ID to such government departments/ PSUs/ other persons. They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B2C supplies. They shall provide the details of their purchases made during a period as and when sought by the tax authorities that will be uploaded on the GST common portal for compliance verification purposes.