Section-44. Annual return.—

44. Annual return.—

[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 Co44. Annual return.—[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, exempt any class
of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or
a State Government or a local authority, whose books of account are subject to audit by the Comptroller and AuditorGeneral of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being
in force.]69 70 71 72mmissioner may, on the recommendations of the Council, by notification, exempt any class
of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or
a State Government or a local authority, whose books of account are subject to audit by the Comptroller and AuditorGeneral of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being
in force.]69 70 71 72

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.] (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.
[Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the
1st July, 2017 to the 31st March, 2018 shall be furnished on or before the [31st January, 2020] and the annual return for
the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.]‖ by
The Finance Act, 2021 No. 13 Of 2021 – Brought into force w.e.f. 01st August, 2021.

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