Annual return requirement: registered persons must file electronically; audited taxpayers must attach audited accounts and reconciliation. Section 44 requires registered persons (with specified exceptions) to furnish an electronic annual return in the prescribed manner by the statutory filing deadline. Registered persons required to undergo statutory audit must file the annual return along with a copy of audited annual accounts and a reconciliation statement reconciling declared supplies with audited financial statements, plus other prescribed particulars.
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 requirement: registered persons must file electronically; audited taxpayers must attach audited accounts and reconciliation.
Section 44 requires registered persons (with specified exceptions) to furnish an electronic annual return in the prescribed manner by the statutory filing deadline. Registered persons required to undergo statutory audit must file the annual return along with a copy of audited annual accounts and a reconciliation statement reconciling declared supplies with audited financial statements, plus other prescribed particulars.
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