Section 44 - Annual return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
Extract
..... e recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] (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 furnis .....
..... Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-01-2020 5. Substituted vide Order No. 7/2019-Central Tax dated 26-08-2019 before it was read as "3[31st August, 2019]" 6. Substituted vide Order No. 08/2019-Central Tax dated 14-11-2019 before it was read as "1[Explanation.-For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 5[30th November, 2019].]" 7. .....