Annual Return under GST section 44 of CGST ACT

Annual Return

Section 44 CGST ACT -Annual return under gst

This section Covers

  • Annual Return under CGST ACT, section 44
  • Annual Return IGST ACT, section 20(viii)
  • Annual Return under UTGST/SGST ACT, section 21(ix) or state acts accordingly

Returns (IX) – Section 37 to Section 48

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Section 44 of GST Act Annual Return

             SEC 37 to 48

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Section 44 as CGST Annual Return (Chapter IX) bare act

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.