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of <h1>Section 44 mandates electronic annual returns for most registered persons; exemptions and a three-year filing period apply.</h1> Section 44 of the Central Goods and Services Tax Act, 2017 mandates that every registered person, excluding certain categories such as Input Service Distributors and non-resident taxable persons, must file an annual return electronically. This return may include a self-certified reconciliation statement aligning the declared supply values with the audited financial statements. The Commissioner can exempt specific classes from this requirement. Filing is restricted to within three years of the due date, although exceptions may be granted. Government departments audited by the Comptroller and Auditor-General or equivalent are exempt from this requirement.
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