Section 44 of GST – Annual return under GST Act 2017. Complete Details for GST Section 44 In this section you may find all details for Annual return under GST Act 2017 as per GST Act 2017. Detailed Analysis of GST Section 44 of GST Act 2017 – Annual return under GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 44. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 44 of GST Act 2017 – Annual return under GST Act 2017, gst all sections and definitions. Now Check more details from below…..
Section 44 of GST – Annual return under GST Act 2017
(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.
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