Section 44 – Annual return of CGST ACT, 2017<\/p>\n
44. (1) Every registered person, other than an Input Service Distributor, a person
\npaying tax under section 51 or section 52, a casual taxable person and a non-resident taxable
\nperson, shall furnish an annual return for every financial year electronically in such form and
\nmanner as may be prescribed on or before the thirty-first day of December following the end
\nof such financial year.
\n(2) Every registered person who is required to get his accounts audited in accordance
\nwith the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual
\nreturn under sub-section (1) along with a copy of the audited annual accounts and a
\nreconciliation statement, reconciling the value of supplies declared in the return furnished
\nfor the financial year with the audited annual financial statement, and such other particulars
\nas may be prescribed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 44 – Annual return of CGST ACT, 2017 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 … Continue reading “Section 44 – Annual return of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/213"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=213"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/213\/revisions"}],"predecessor-version":[{"id":214,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/213\/revisions\/214"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}