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 ... Summary
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.
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