Central Goods and Services Tax Act, 2017
Chapter IX - Returns
Section 44 - Annual return
8[44. Annual Return
9-b[(1)]9-b 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, 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.]8
9-a[(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, 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.]9-a
1. Inserted vide Order No. 1/2018-Central Tax dated 11.12.2018
2. Substituted vide Order No. 03/2018-Central Tax dated 31.12.2018 for "31st March, 2019"
3. Substituted vide Order No. 6/2019-Central Tax dated 28.06.2019 for "2[30th June, 2019]2"
4. Inserted (w.e.f. 01.01.2020) vide Section 98 of the Finance (No. 2) Act, 2019 dated 01.08.2019
5. Substituted vide Order No. 7/2019-Central Tax dated 26.08.2019 for "3[31st August, 2019]3"
6. Substituted vide Order No. 08/2019-Central Tax dated 14.11.2019 for
"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]5.]1"
7. Substituted vide Order No. 10/2019-Central Tax dated 26.12.2019 for "31st December, 2019"
8. Substituted (w.e.f. 01.08.2021 vide Notification No.29/2021- Central Tax dated 30.07.2021) vide Section 111 of the Finance Act, 2021 dated 28.03.2021 for:
"Section 44. Annual return.
(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.
4[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.]4
(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.
6[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 7[31st January, 2020]7 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.]6"
9-a. Inserted (w.e.f. 01.10.2023) vide Section 144 of the Finance Act, 2023 dated 31.03.2023
9-b. Re-numbered (w.e.f. 01.10.2023) vide Section 144 of the Finance Act, 2023 dated 31.03.2023
Act
- Section 35 - Accounts and other records
- Section 46 - Notice to return defaulters
- Section 47 - Levy of late fee
- Section 48 - Goods and services tax practitioners
- Section 51 - Tax deduction at source
- Section 52 - Collection of tax at source
- Section 62 - Assessment of non-filers of returns
- Section 63 - Assessment of unregistered persons
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 30/2019 - 28-06-2019 - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").
- Notification No. 47/2019 - 09-10-2019 - 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 Rs 2 crores and who have not filed the said return before the due date.
- Notification No. 06/2020 - 03-02-2020 - 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.
- Notification No. 09/2020 - 16-03-2020 - Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.
- Notification No. 15/2020 - 23-03-2020 - 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.
- Notification No. 41/2020 - 05-05-2020 - Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
- Notification No. 69/2020 - 30-09-2020 - Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.
- Notification No. 80/2020 - 28-10-2020 - Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
- Notification No. 95/2020 - 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.
- Notification No. 04/2021 - 28-02-2021 - 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 31.03.2021.
- Notification No. 07/2023 - 31-03-2023 - Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
- Notification No. 32/2023 - 31-07-2023 - Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year
- Notification No. 14/2024 - 10-07-2024 - Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.
- Notification No. 10/2022 - 05-07-2022 - Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
- Notification No. 31/2021 - 30-07-2021 - Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
- Notification No. 08/2025 - 23-01-2025 - Central Tax Notification for waiver of the late fee
- Notification No. 15/2025 - 17-09-2025 -
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
Orders
- Order No. Order No. 1/2018 - Central Tax - 11-12-2018 -
- Order No. Order No. 3/2018 - Central Tax - 31-12-2018 -
- Order No. Order No. 6/2019 - Central Tax - 28-06-2019 -
- Order No. Order No. 7/2019 - Central Tax - 26-08-2019 -
- Order No. Order No.8/2019 - Central Tax - 14-11-2019 -
- Order No. Order No. 10/2019 - Central Tax - 26-12-2019 -
