Annual return requirement under GST: registered persons must file electronically; audited taxpayers must attach accounts and reconciliation. Section 44 requires every registered person, except specified excluded categories, to furnish an annual return electronically for each financial year; registered persons required to undergo audit must furnish the annual return electronically along with a copy of the audited annual accounts and a reconciliation statement reconciling the value of supplies declared in the return with the audited annual financial statement, and such 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 under GST: registered persons must file electronically; audited taxpayers must attach accounts and reconciliation.
Section 44 requires every registered person, except specified excluded categories, to furnish an annual return electronically for each financial year; registered persons required to undergo audit must furnish the annual return electronically along with a copy of the audited annual accounts and a reconciliation statement reconciling the value of supplies declared in the return with the audited annual financial statement, and such other prescribed particulars.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
