The Central Goods and Services Tax Act, 2017
Chapter-IX Returns
Section 44: Annual return.
1[44. 2[(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 which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification,n1 exempt any class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.]
3[(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification,1n and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].
Amendments:
1. Substituted by Finance Act, 2021, w.e.f. 01.08.2021 [vide Notification No. 29/2021–Central Tax dated 30.07.2021], for the sub-section:
“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.
*[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be 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 furnish, electronically, the annual return under sub-section (1) along with a copy of the audited 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.
#[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 $[31st January, 2020] and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.]
Reference:
(*The provisos were inserted by Finance (No. 2) Act, 2019, w.e.f. 01.01.2020 [vide Notification No. 01/2020–Central Tax dated 01.01.2020].
#Subsituted the explanation by Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019 vide Notification No. 08/2019-Central Tax dated 14.11.2019 which was inserted by Central Goods and Services Tax (Removal of Difficulties) Order, 2018, vide Notification No. 1/2018-Central Tax dated 11.12.2018, as:
“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 [30th November, 2019])”.
$Substituted “31st December, 2019” by Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 vide Notification No. 10/2019-Central Tax dated 26.12.2019.
2. Renumbered by Finance Act, 2023 w.e.f. 01.10.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023].
3. Inserted by Finance Act, 2023 w.e.f. 01.10.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023].
Notifications:
n1. Registered persons under section 24 read with rule 14, supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered, shall not be required to furnish an annual return in FORM GSTR-9 under section 44(1) read with Rule 80(1) and FORM GSTR-9C under section 44(2) read Rule 80(3).[Notification No. 30/2019– Central Tax dated 28.06.2019].
n2. For Annual Return of foreign airlines company, refer Notification No. 09/2020– Central Tax dated 16.03.2020.
Circulars:
C1. For Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16, refer Circular No. 69/43/2018-GST dated 26.09.2018.
C2. If any registered tax payer, during course of reconciliation of his accounts, notices any short payment of tax or ineligible availment of input tax credit, he may pay the same through FORM GST DRC-03. [Circular No. 124/43/2019-GST dated 18.11.2019]
C3. In cases where the reconciliation statement in FORM GSTR-9C is required to be furnished along with the annual return in FORM GSTR-9, the furnishing of annual return under section 44 of the CGST Act, may not be said to be complete, unless both return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C are furnished. If only return in FORM GSTR-9 is furnished and reconciliation statement in FORM GSTR-9C is required but not furnished, annual return under section 44 of CGST Act cannot be said to have been furnished.[Circular No. 246/03/2025-GST dated 30.01.2025]