Section 44 Telangana GST Act 2017 : Annual return

By | July 9, 2017
(Last Updated On: July 9, 2017)

Section 44 Telangana GST Act 2017

[ Section 44 Telangana GST Act 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 under sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with the audited copy of the 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.


Read Complete Telangana GST Act 2017

Telangana GST Act 2017

Telangana GST Rules 201

Telangana GST Act Notifications

Telangana GST Rates Notifications

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsGST Circulars
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course
 
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published.