Is it compulsory to file an annual return?

Asked by: Roxanne Fadel  |  Last update: July 25, 2026
Score: 4.9/5 (31 votes)

Yes, filing an annual return (or annual report) is generally compulsory for registered business entities like corporations and LLCs to maintain good standing with the state. Failure to file can lead to late fees, loss of good standing, or administrative dissolution of the entity. Tax-exempt organizations also have mandatory annual filing requirements.

What happens if you do not file an annual report?

Also, if you do not file the Annual Report in a timely manner, the Secretary of State can administratively dissolve your company. If your company is administratively dissolved, your company is no longer in good standing with the State, though it may still be sued.

Is filing an annual return mandatory?

As per Rule 80 of the CGST Rules, 2017, every registered person liable to file Annual Return for every financial year is required to file the same on or before the 31st December of next financial year.

What happens if I don't file a tax return for a year?

If penalties and interest aren't motivating enough and you outright refuse to file taxes, the IRS can enforce tax liens against your property or even pursue civil or criminal litigation against you until you pay. The severity of your refusal will determine the path the IRS will take.

What happens if you don't file an annual return?

If you do not complete your annual return, the Registrar may remove your company from the register, which means it would cease to exist. This could have serious consequences. For example: Your business would have difficulty obtaining credit, goods or services.

GSTR-9 Filing Mandatory Even If Sales is Zero | GST Annual Return 2025 Update #ksracademy

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What happens if you don't file an annual return?

If you don't file an annual report, your business risks late fees, suspension of its right to do business, and eventually administrative dissolution (being shut down by the state), which can lead to losing your liability protection, making it hard to get financing or contracts, and having your business name taken by others. Reinstatement is often possible but involves back payments, penalties, and extra paperwork, according to NCH inc..

What is the penalty for not filing annual return?

GSTR9 Late Fee and Penalty

As per section 47, late fees for not filing the GSTR 9 within the due date is Rs.100 per day, per Act. That means late fees of Rs.100 under CGST and Rs.100 under SGST are applicable in case of delay. Accordingly, the total liability is Rs.200 per day of default.

Will the IRS catch me if I don't file?

Yes, the IRS will come after you for not filing taxes, eventually leading to penalties, interest, collections like liens or levies, and potentially criminal prosecution if you persistently refuse, as there's no statute of limitations for unfiled returns, allowing them to pursue you indefinitely. They can even file a Substitute for Return (SFR) for you, creating a tax bill, and begin a 10-year collection period. 

How much is the penalty for not filing returns?

Penalty - 20% of tax involved is charged. Offence - Failure to file annual returns by the due date. Penalty - Additional tax equal to 5% of the normal tax, or Ksh. 10,000 in for Non-Individual Taxpayers.

What happens if you miss a year of tax returns?

If you don't file taxes for a year and owe money, you face significant penalties and interest, including a 5% per month failure-to-file penalty (up to 25%), a separate failure-to-pay penalty, and accruing interest, potentially leading to wage garnishment, bank levies, and even criminal charges in extreme cases; however, if you are due a refund, there's no penalty, but you must file within three years to claim it.

What happens if you do not file annual returns?

If you don't file an annual report, your business risks late fees, suspension of its right to do business, and eventually administrative dissolution (being shut down by the state), which can lead to losing your liability protection, making it hard to get financing or contracts, and having your business name taken by others. Reinstatement is often possible but involves back payments, penalties, and extra paperwork, according to NCH inc..

Which of the following is exempted from filing of annual returns?

The Government has notified that the registered persons with an aggregate turnover of up to Rs. 2 crores in any Financial Year ('FY') would be exempted from filing annual return for that respective FY. This exemption shall be applicable from FY 2024-25 onwards.

How much does it cost to file annual returns?

It's essential to know the official CAC fees for filing annual returns to plan accordingly: Business Name: ₦3,000. Limited Liability Company: ₦5,000. NGOs/Trustees: ₦5,000.

What is the minimum income to not file a tax return?

At a glance

The minimum income amount to file taxes depends on your filing status and age. For 2025, the minimum income for Single filing status for filers under age 65 is $15,750 . If your income is below that threshold, you generally do not need to file a federal tax return.

Is an annual report mandatory?

Annual reports are required filings to maintain a business entity's good standing with the secretary of state. With a few exceptions, annual reports are not complex. They generally contain basic information about a company such as its principal address, registered agent, and officers and directors.

What is the penalty for not filing annual accounts?

The total number of companies fined for filing accounts more than six months late was 11,463 in 2023-24 compared to just 3,418 in 2019-20. Businesses that file accounts less than one month late will incur a penalty of £150, rising steeply to £1,500 where accounts are filed more than six months late.

What happens if I don't file returns?

Consequences of Not Filing ITR

While the due date for filing IT returns has historically been July 31, this date could be subject to change. Failing to meet this deadline could result in a penalty of ₹ 5000 if the return has been submitted after the due date under Section 234F.

What happens if you forgot to file a tax return?

If you don't file taxes when required, the IRS imposes significant penalties and interest, starting with a 5% late-filing penalty (up to 25% of tax owed), plus a failure-to-pay penalty (0.5% per month), and interest on the total amount due, which can lead to wage garnishment, tax liens on property, seizure of assets, and even criminal charges in severe cases, though the primary consequences are financial penalties and collection actions. If you're owed a refund, there are no penalties for filing late, but you must file to claim it.

Can I skip one year of filing taxes?

No, you generally cannot skip a year of filing taxes if you meet the IRS filing requirements (income thresholds, self-employment earnings, etc.), as it's a legal obligation that can lead to significant penalties and interest if you owe taxes, though you might not need to file if your income is below the standard deduction and you have no other filing triggers. It's always better to file a late tax return (even if you can't pay immediately) to avoid penalties, especially if you're owed a refund, which you can lose if you file more than three years late.

What is the IRS one time forgiveness?

One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.

Do I have to file a US tax return if I live abroad?

1. I'm a U.S. citizen living and working outside of the United States for many years. Do I still need to file a U.S. tax return? Yes, if you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live.

Is not filing a tax return illegal?

However, failure to file your return is both a civil and a criminal matter, and may result in criminal prosecution as a misdemeanor under Internal Revenue Code (IRC) 7203, or as a felony for more serious cases of willful neglect to file under IRC 7201.

What happens if you don't file an annual return?

If you don't file an annual report, your business risks late fees, suspension of its right to do business, and eventually administrative dissolution (being shut down by the state), which can lead to losing your liability protection, making it hard to get financing or contracts, and having your business name taken by others. Reinstatement is often possible but involves back payments, penalties, and extra paperwork, according to NCH inc..

Is annual return mandatory?

Types of Annual Returns (GSTR-9, 9A, 9C)

It is mandatory if your business's turnover is more than ₹2 crore during the financial year.