Section 44 – GST – States – RETURNS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 44. Annual return.- (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 financi
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