TMI BlogAnnual returnX X X X Extracts X X X X X X X X Extracts X X X X ..... on paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n FORM GSTR -9B. (3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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