Question:-24

I have a query for applicability of GSTR 9c For petroleum (retail outlet) dealer As they have turnover of lubricant amounting to 15lakh And turnover of petrol and Diesel oil amounting to 2.85 crore in total turnover of 3 crore As petroleum is non gst sale Is GSTR 9C APPLICABLE ON THEM OR NOT ??

Answer

Facts of the case: Turnover of the assessee includes supply related to lubricants and petroleum products. Whether supply related to Non GST Supply should be included while determining requirement of GSTR 9C?
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Law Applicable:

As per Rule 80, sub rule (3) of CGST Rules,

(3) Every registered person other than those referred to in the proviso to sub-section (5) of section 35 whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

As per Section 2(6) of CGST Act,

(6) 'aggregate turnover' means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

As per Section 2(47) of CGST Act,

(47) 'exempt supply' means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply

Interpretation: Reconciliation Statement is required to be filed if the Aggregate Turnover is greater than Rs. 2 Crore. Also, as per the definitions it can be understood that Aggregate Turnover includes the value of Non Taxable Supply.

Conclusion: Thus in your case as your Aggregate Turnover is more than Rs. 2 Crore you will be required to file GSTR 9C.