Goods and Services Tax – 01/2018 – Dated:- 11-12-2018 – MINISTRY OF FINANCE (Department of Revenue) ORDER No. 1/2018-Central Tax New Delhi, the 11th December, 2018 S.O. 6109(E).-WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that 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; AND WHEREAS, for the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =