Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Annual Return Filing Deadline for Goa GST Act 2017: Submit by Dec 31. Include Audited Accounts if Required by Section 35(5).</h1> Every registered person under the Goa Goods and Services Tax Act, 2017, except for specific categories like Input Service Distributors and non-resident taxable persons, must electronically file an annual return for each financial year by December 31 of the following year. Those required to have their accounts audited under Section 35(5) must also submit the audited annual accounts and a reconciliation statement. This statement should reconcile the supplies declared in the return with the audited financial statement, along with any other prescribed particulars.
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