Annual return filing under GST is expanded with reconciliation, exemptions, and exclusions for specified registered persons. Section 44 is substituted to require registered persons, other than specified excluded categories, to furnish an annual return electronically for each financial year within the prescribed time, form and manner. The return may include a self-certified reconciliation statement reconciling supplies declared in the return with the audited annual financial statement. The Commissioner may exempt any class of registered persons by notification on the Council's recommendation, and government departments and local authorities subject to audit by the Comptroller and Auditor-General are excluded.
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 filing under GST is expanded with reconciliation, exemptions, and exclusions for specified registered persons.
Section 44 is substituted to require registered persons, other than specified excluded categories, to furnish an annual return electronically for each financial year within the prescribed time, form and manner. The return may include a self-certified reconciliation statement reconciling supplies declared in the return with the audited annual financial statement. The Commissioner may exempt any class of registered persons by notification on the Council's recommendation, and government departments and local authorities subject to audit by the Comptroller and Auditor-General are excluded.
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