Annual return filing under GST excludes specified persons, requires reconciliation, and limits delayed filing after three years. Annual return requirements under GST apply to registered persons other than specified excluded categories, and the return is to be furnished electronically with a self-certified reconciliation statement reconciling declared supplies with the audited annual financial statement. The provision also permits exemption of specified classes of registered persons and excludes certain government departments and local authorities subject to audit by the Comptroller and Auditor-General of India or a statutory auditor. No annual return may be furnished after three years from the due date, unless a notification allows delayed filing subject to conditions and restrictions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return filing under GST excludes specified persons, requires reconciliation, and limits delayed filing after three years.
Annual return requirements under GST apply to registered persons other than specified excluded categories, and the return is to be furnished electronically with a self-certified reconciliation statement reconciling declared supplies with the audited annual financial statement. The provision also permits exemption of specified classes of registered persons and excludes certain government departments and local authorities subject to audit by the Comptroller and Auditor-General of India or a statutory auditor. No annual return may be furnished after three years from the due date, unless a notification allows delayed filing subject to conditions and restrictions.
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