Annual return filing time limit under GST tightened with a three-year bar, subject to limited government relaxation. The Central Goods and Services Tax Act is amended to renumber section 44 as sub-section (1) and insert a new time limit for annual returns. A registered person cannot furnish an annual return for a financial year after three years from its due date. The Government may, on the Council's tions and by notification, allow filing beyond that period subject to conditions and restrictions. The amendment comes into force on 01-10-2023.
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 time limit under GST tightened with a three-year bar, subject to limited government relaxation.
The Central Goods and Services Tax Act is amended to renumber section 44 as sub-section (1) and insert a new time limit for annual returns. A registered person cannot furnish an annual return for a financial year after three years from its due date. The Government may, on the Council's tions and by notification, allow filing beyond that period subject to conditions and restrictions. The amendment comes into force on 01-10-2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
