https://www.taxtmi.com/acts?id=23948 Annual return requirements under GST apply to registered persons other than specified excluded categories, and the return is to be furnished electronically with a self-certified reconciliation statement reconciling declared supplies with the audited annual financial statement. The provision also permits exemption of specified classes of registered persons and excludes certain government departments and local authorities subject to audit by the Comptroller and Auditor-General of India or a statutory auditor. No annual return may be furnished after three years from the due date, unless a notification allows delayed filing subject to conditions and restrictions. en-us Mon, 27 Mar 2017 17:09:24 +0530 Thu, 25 Jun 2026 17:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23948 Annual return requirements under GST apply to registered persons other than specified excluded categories, and the return is to be furnished electronically with a self-certified reconciliation statement reconciling declared supplies with the audited annual financial statement. The provision also permits exemption of specified classes of registered persons and excludes certain government departments and local authorities subject to audit by the Comptroller and Auditor-General of India or a statutory auditor. No annual return may be furnished after three years from the due date, unless a notification allows delayed filing subject to conditions and restrictions. Act-Rules GST Mon, 27 Mar 2017 17:09:24 +0530 https://www.taxtmi.com/acts?id=23948