Goods and Services Tax – 03/2018-Central Tax – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No.03/2018-Central Tax New Delhi, the 31st December, 2018 S.O. 6429 (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
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