Annual return.

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....ement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from fil....

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....ow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]     ************* NOTES:- 1. Inserted vide Order No. 1/2018-Central Tax dated 11-12-2018 2. Substituted vide Order No.03/2018....

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....2019 before it was read as, "31st December, 2019" 8. Substituted vide Section 111 of the Finance Act, 2021 w.e.f. 01-08-2021 before it was read as, "Annual return. 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annua....

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....furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed. ^6[Explanation.- For the purposes of this section, it is here....