Annual return requirement under GST: registered persons must file electronically and attach audited accounts when audit is mandated. Section 44 requires registered persons (with specified exclusions) to file an electronic annual return in the prescribed form by the statutory deadline; ... Summary
Annual return requirement under GST: registered persons must file electronically and attach audited accounts when audit is mandated.
Section 44 requires registered persons (with specified exclusions) to file an electronic annual return in the prescribed form by the statutory deadline; persons required to obtain an audit must attach audited annual accounts, a reconciliation statement reconciling supplies declared in the return with audited financial statements, and other prescribed particulars.
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