Section 44
Annual return
In force
Section 44. Annual return.
(1) Every registered person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return for the financial year, with the audited annual financial statement electronically, on or before the thirty-first day of December following the end of such financial year.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-44.html
- Source confidence: Pending verification
Quick facts
- Section
- 44
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2