Section 44: Annual return

Q: What does Section 44 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 44 CGST pertains to "Annual return". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 44 of The Central Goods and Services Tax Act, 2017 (CGST) governs annual return. As verified on 19 May 2026.

Q: Is Section 44 CGST still in force?

Yes, Section 44 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 44 CGST?

धारा 44 CGST is the Devanagari Hindi reference for Section 44 of the The Central Goods and Services Tax Act, 2017. Section 44 of The Central Goods and Services Tax Act, 2017 (CGST) governs annual return. As verified on 19 May 2026.

Q: What is Dhara 44 CGST?

Dhara 44 CGST is the Roman Hindi reference for Section 44 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 44 of The Central Goods and Services Tax Act, 2017 (CGST) governs annual return. As verified on 19 May 2026.

Q: How to cite Section 44 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 44, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 44 (India).

Law on Tips Editorial Board

(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.

(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 purpose 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 march 2019.] [Inserted by Notification No. S.O. 6109(E), dated 11.12.2018 (w.e.f 12.4.2017).]