TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>All GST registrants must file electronic annual return with reconciliation; exceptions for sections 51 and 52, three-year filing limit</h1> Every registered person under GST, except input service distributors, persons paying tax under sections 51 or 52, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year, which may include a self-certified reconciliation reconciling supplies declared with audited financial statements, in the prescribed form and manner. The Commissioner may exempt classes of registrants or extend time limits by notification; government departments and local authorities audited by the Comptroller and Auditor-General or specified auditors are excluded. Returns generally cannot be filed more than three years after the due date, subject to notified exceptions.
TaxTMI 
