https://www.taxtmi.com/acts?id=39666 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. en-us Tue, 30 Mar 2021 15:37:10 +0530 Thu, 25 Jun 2026 17:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39666 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. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:37:10 +0530 https://www.taxtmi.com/acts?id=39666