Section 44 of CGST Act, 2017 Annual return
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The below post explains about Annual return under section 44 of CGST Act,2017.
Section 44 of CGST Act, 2017 explains Annual return as below: (The amendments if any will also be updated here soon).
The extract of Section 44 of CGST Act,2017 quoted below:
44 Annual return.
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.
The above information clarifies about Annual return under section 44 of CGST Act,2017.
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