Ppt on GST Annual Return
Annual Return – Statutory Provisions
Section 44(1) – CGST Act
Every registered person, other than
- an Input Service Distributor(ISD),
- a person paying tax under section 51 or section 52,
- a the casual taxable person and
- a non-resident taxable the 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 such of the financial year
No turnover threshold limit for the annual turnover.
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