Annual GST return filing required electronically, with audited taxpayers attaching audited accounts and a reconciliation statement by year-end. Every registered person, except Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year by the prescribed form and manner on or before the thirty-first day of December following the end of that financial year. Registered persons subject to audit must submit the annual return electronically together 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, 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 GST return filing required electronically, with audited taxpayers attaching audited accounts and a reconciliation statement by year-end.
Every registered person, except Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year by the prescribed form and manner on or before the thirty-first day of December following the end of that financial year. Registered persons subject to audit must submit the annual return electronically together 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, plus other prescribed particulars.
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