Section 44 Kerela GST Ordinance 2017 : Annual return

By | September 21, 2017
(Last Updated On: September 21, 2017)

Section 44 Kerela GST Ordinance 2017

[ Section 44 Kerela GST Ordinance 2017 explains Annual return and is covered in CHAPTER IX RETURNS ]

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 annual return for every financial year electronically, in such form and manner as may be prescribed, on or before the thirty-first day of December following the end of such financial year.

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall 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.


Kerela GST Ordinance 2017

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