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of <h1>Finance Bill 2021 proposes Section 44 amendment for GST: Annual return filing required, with possible exemptions.</h1> Clause 102 of the Finance Bill, 2021 proposes a new section 44 for the Central Goods and Services Tax Act. This amendment requires every registered person, excluding certain categories like Input Service Distributors and non-resident taxable persons, to file an annual return. This return may include a self-certified reconciliation statement aligning the declared supplies with the audited financial statements. The Commissioner can exempt specific classes from this requirement. The section does not apply to government departments or local authorities subject to audits by the Comptroller and Auditor-General of India or other appointed auditors.
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