Section 44
Annual return.
GST
RETURNS
Section 44 of Central Goods And Services Tax Act, 2017
8[Annual return.
44. 9[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 which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exe
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ation, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]
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NOTES:-
1.
Inserted vide Order No. 1/2018-Central Tax dated 11-12-2018
2.
Substituted vide Order No.03/2018-Central Tax dated 31-12-2018 before it was read as, “31st March, 2019”
3.
Substituted vide Order No. 6/2019-Central Tax dated 28-06-2019 before it was read as, “2[30th June, 2019]”
4.
Inserted vide Section 98 of the Finance (No. 2) Act, 2019 w.e.f. 01-01-2020
5.
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ing 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.
4[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.
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