Annual return obligation requires registered persons to file electronically and furnish audited accounts with reconciliation when audit is required. Registered persons, excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit under the GST audit provisions must file the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements and any 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 persons to file electronically and furnish audited accounts with reconciliation when audit is required.
Registered persons, excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit under the GST audit provisions must file the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements and any other prescribed particulars.
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