Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Annual GST Return Deadline: File by December 31; Audit Required Under Section 35(5) for Specific Categories.</h1> Every registered person under the Chhattisgarh Goods and Services Tax Act, 2017, except for specific categories like Input Service Distributors and non-resident taxable persons, must file an annual return electronically by December 31 following the end of the financial year. Those required to audit their accounts under section 35(5) must also submit the audited annual accounts and a reconciliation statement, aligning the value of supplies declared with the audited financial statement, along with other prescribed details.
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