Eligibility Criteria
In India, filing of GST Returns is to be done by the following:
- A person who has a valid GSTIN is required to compulsorily file the GST
returns.
- A person whose annual turnover is above twenty lakhs, is require to obtain a
GST registration and mandatorily file the GST returns.
- In the cases of the Special states, limit for the annual turnover is ten
lakhs.