Annual return

7[6[5[4[3[2[1[44. Annual return. - 8[(1)]8 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 registred persons from filling annual return under thi s 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.]1]2]3]4]5]6]7 9[(2) A registered person shall not be allowed to furnish an annual return under sub - section (1), for a financial year a fter 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 specif ied 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 66 order no. 01/2018 No.FD 47 CSL 2017, Bengaluru, dated 31.12.2018. issued vide order no. 03/2018 No.FD 47 CSL 2017, Bengaluru, dated 31.12.2018. issued vide order no. 06/2019 No.FD 47 CSL 2017, Bengaluru, dated 29.06.2019. issued vide order no. 07/2019 No.FD 47 CSL 2017, Bengaluru, dated 04.09.2019. issued vide order no. 08/2019 No.FD 47 CSL 2017, Bengaluru, dated 26.11.2019. The Previous Text was: 8. Renumbered by Act 32 of 2023 w.e.f………………………….