https://www.taxtmi.com/acts?id=41319 A three year limitation period is imposed for furnishing annual returns: a registered person cannot file an annual return for a financial year after three years from its due date. The Government may, on the Council's recommendation and by notification subject to conditions and restrictions, allow a registered person or class of persons to furnish the annual return beyond that three year period. en-us Wed, 01 Feb 2023 16:25:43 +0530 Wed, 01 Feb 2023 16:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41319 A three year limitation period is imposed for furnishing annual returns: a registered person cannot file an annual return for a financial year after three years from its due date. The Government may, on the Council's recommendation and by notification subject to conditions and restrictions, allow a registered person or class of persons to furnish the annual return beyond that three year period. Act-Rules Bill Wed, 01 Feb 2023 16:25:43 +0530 https://www.taxtmi.com/acts?id=41319