Annual return obligation requires registered taxpayers to file annual GST returns by year-end with audit and reconciliation attachments. Every registered person, except Input Service Distributors, taxpayers under section 51 or 52, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner on or before the thirty-first day of December following the end of the financial year. Registered persons required to obtain an audit under section 35(5) must furnish the annual return with a copy of the audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statements, and 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 obligation requires registered taxpayers to file annual GST returns by year-end with audit and reconciliation attachments.
Every registered person, except Input Service Distributors, taxpayers under section 51 or 52, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner on or before the thirty-first day of December following the end of the financial year. Registered persons required to obtain an audit under section 35(5) must furnish the annual return with a copy of the audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statements, and other prescribed particulars.
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