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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IX RETURNS This
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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 .....

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Section 44 - Annual return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... 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. .....

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Section 44 - Annual return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 95/2020 - Dated: 30-12-2020 - Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
  2. Notification No. 80/2020 - Dated: 28-10-2020 - Seeks to amend Notification No. 41/2020-Central Tax, dated the 5th May, 2020 - Extension of due date for furnishing of FORM GSTR 9/9C for FY 2018-19
  3. Notification No. 69/2020 - Dated: 30-9-2020 - Seeks to amend Notification No. 41/2020-Central Tax, dated the 5th May, 2020
  4. Notification No. 41/2020 - Dated: 5-5-2020 - Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19
  5. Notification No. 15/2020 - Dated: 23-3-2020 - Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
  6. Notification No. 9/2020 - Dated: 16-3-2020 - Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
  7. Notification No. 6/2020 - Dated: 3-2-2020 - Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
  8. Notification No. Order No. 10/2019 - Dated: 26-12-2019 - Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
  9. Notification No. Order No. 08/2019 - Dated: 14-11-2019 - Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
  10. Notification No. 47/2019 - Dated: 9-10-2019 - Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who...
  11. Notification No. Order No. 7/2019-Central Tax - Dated: 26-8-2019 - Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
  12. Notification No. 30/2019 - Dated: 28-6-2019 - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR...
  13. Notification No. Order No. 6/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
  14. Notification No. Order No. 03/2018 - Dated: 31-12-2018 - Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation...
  15. Notification No. ORDER No. 1/2018 - Dated: 11-12-2018 - Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
  16. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 63 - Assessment of unregistered persons.
  2. Section 62 - Assessment of non-filers of returns.
  3. Section 52 - Collection of tax at source.
  4. Section 51 - Tax deduction at source.
  5. Section 48 - Goods and services tax practitioners.
  6. Section 47 - Levy of late fee.
  7. Section 46 - Notice to return defaulters.
  8. Section 35 - Accounts and other records.
  9. Rule 80 - Annual return
  10. Rule 68 - Notice to non-filers of returns
  11. Form No. GST STL - 01.11 - List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act

 

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