Annual return (GSTR - 9) - Section 44

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....ion taxpayer are required to file Annual return in Form GSTR-9A. * For the person liable to collect tax under section 52 Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR-9B. Self-certified Reconciliation statement * Every registered person, other than * those referred to in the second proviso to section 44, * an Input Service Distributor, * a person paying tax under section 51 or section 52, * a casual taxable person and * a non resident taxable person, * whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconcil....

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....23, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu. [ Rule 80(1B) ] w.e.f. 31.12.2023 Restriction on filling of annual return [ Section 44(2) ] * A registered person shall not be allowed to furnish an annual return under section 44(1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return. * Relaxation may be provided:- On the recommendation of council, the government may by notification may extend the period....