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of <h1>New Rule: Annual Return Filing Required for Most Registered Persons Under Section 44 of GST Act</h1> Section 44 of the Central Goods and Services Tax Act has been replaced to require 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 comparing the declared value of supplies with the audited financial statement for the financial year. The filing must be done electronically as prescribed. The Commissioner, upon the Council's recommendation, can exempt specific registered persons from this requirement. This section does not apply to government departments or local authorities audited by the Comptroller and Auditor-General of India.
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