Whether petrol dealer need to file annual return under gst. my client running petrol pump and selling lubricant also

Reply— 

As per Rule 80 of CGST Rules, every registered person whose aggregate turnover (taxable as well as exempted 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.

Aggregate turnover” means the Aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number.

“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 (Petrol and diesel).

In your case, if turnover (including Petrol and diesel) is more than 2 crore, taxpayer is required to file GSTR-9 and as well as GSTR-9C.