GST and obligation to lodge GST returns

Is the entity, a supplier of goods and services, obliged to give the Commissioner GST returns under section 31-5 of the A New Tax System (Goods & Services Tax) Act 1999 (GST Act), when it is not registered nor required to be registered for goods and services tax (GST)?

No, the entity is not obliged to give the Commissioner GST returns under section 31-5 of the GST Act when it is not registered nor required to be registered for GST.

The entity is a supplier of goods and services.

The entity is not registered nor required to be registered for GST.

Under section 31-5 of the GST Act, if an entity is registered or required to be registered, the entity must give to the Commissioner a GST return for each tax period.

The entity is not registered nor required to be registered for GST, and therefore is not obliged to give to the Commissioner a GST return.