Annual return

0
179

Central Goods and Service Tax Act, 2017

Annual return (Sec. 44)


(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

Notes

  • This section provides that every registered person, other than certain specified category of persons, shall furnish an annual return along with a copy of the audited annual accounts, a reconciliation statement and such other particulars as may be prescribed.

Also Read  Provisional attachment to protect revenue in certain cases
You must be logged in to post comments