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Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

Annual Return under Section 44 of the CGST Act

Updated 11 October 2026 · Fact-checked

Section 44 requires every registered person, except the excluded classes, to file an annual return for each financial year. Rule 80 prescribes FORM GSTR-9 (GSTR-9A for section 10 composition persons), due by 31 December after the year ends. To solve a question, check if the person is excluded, pick the form, then the date.

Understand Annual Return under Section 44 of CGST Act

Throughout the year, a registered person files periodic returns. The annual return pulls the whole year into one statement. It lets the department compare what you declared in your returns with your books.

Section 44(1) places the duty on every registered person. The return may include a self-certified reconciliation statement. This reconciles the value of supplies declared in the returns for the year with the audited annual financial statement. The return is filed electronically, in the time, form and manner prescribed.

The Act then carves out who does not file. The section excludes: an Input Service Distributor, a person paying tax under section 51 (TDS), a person paying tax under section 52 (TCS), a casual taxable person and a non-resident taxable person. The second proviso also takes out any department of the Central or State Government or a local authority whose books are subject to audit by the Comptroller and Auditor-General of India, or by an auditor appointed for local authorities under any law.

The first proviso lets the Commissioner, on the Council's recommendation, exempt any class of registered persons from filing. This is the source of relief for small taxpayers. The relief is given by notification, not by the section itself. So do not state a turnover threshold as part of section 44. The text supplied here contains no such threshold, so answer such questions as 'exemption available only if notified'.

Section 44(2) sets a time bar. You cannot file the annual return for a year after three years from its due date. The Government may, on the Council's recommendation, allow later filing by notification, subject to conditions.

Key rules to remember

Who files (Section 44(1))
Every registered person, other than ISD, section 51 person, section 52 person, casual taxable person and non-resident taxable person
Government departments and local authorities audited by CAG or an appointed auditor are also outside the section (second proviso).
Form and due date (Rule 80(1))
FORM GSTR-9 on or before 31 December following the end of the financial year
Filed on the common portal, directly or through a notified Facilitation Centre.
Composition persons (proviso to Rule 80(1))
Person paying tax under section 10 files FORM GSTR-9A
Same due date as GSTR-9.
Reconciliation statement (Rule 80(3))
Aggregate turnover in the financial year > ₹5 crore → FORM GSTR-9C along with the annual return, by 31 December
Self-certified. The same excluded classes are outside this rule. Exactly ₹5 crore does not trigger it.
E-commerce operator (Rule 80(2))
Operator collecting tax under section 52 files annual statement in FORM GSTR-9B
This is the statement under section 52(5), not an annual return under section 44.
Time bar (Section 44(2))
No filing after 3 years from the due date of the annual return
Government may allow later filing by notification on the Council's recommendation.
Relief (first proviso)
Commissioner, on Council's recommendation, may exempt a class of registered persons by notification
Exemption exists only if notified.

How to solve Annual Return under Section 44 of CGST Act questions

Use this order for any question on who files the annual return, which form and when.

  1. 1Identify the person: regular taxpayer, composition person under section 10, ISD, TDS deductor, e-commerce operator collecting TCS, casual or non-resident taxable person, or a government body.
  2. 2Check the exclusions in section 44(1) and its second proviso. If the person falls there, no annual return under section 44 is required.
  3. 3Check whether a notification exempts the class. Say that relief is by notification under the first proviso, and use only the facts given in the question.
  4. 4Pick the form: GSTR-9 for regular persons, GSTR-9A for section 10 persons, GSTR-9B for the section 52 operator's statement.
  5. 5State the due date: 31 December following the end of the financial year, under Rule 80(1). Note the exception given for 2020-21.
  6. 6If aggregate turnover exceeds ₹5 crore, add the GSTR-9C reconciliation statement, filed with the annual return.
  7. 7Check the time bar in section 44(2) if the question is about late filing, then conclude.

Quickest way: Exclusion, form, date, turnover

When to use it: For MCQs asking who must file, which form, or the due date.

  1. Is the person one of the five named classes or a CAG-audited government body? If yes, not applicable.
  2. Section 10 composition person: GSTR-9A. Others: GSTR-9.
  3. Due date is 31 December after the financial year, so for 2025-26 it is 31 December 2026.
  4. Turnover above ₹5 crore: add GSTR-9C. Turnover of ₹5 crore or less: no GSTR-9C.
  5. Watch for trap options: 'threshold in section 44', or 'ISD must file'.

Common mistakes in Annual Return under Section 44 of CGST Act

  • Saying small taxpayers are exempt by section 44 itself.

    Students remember a turnover limit from notifications and attach it to the section.

    Fix: Section 44 has no turnover threshold. Exemption comes only from a notification under the first proviso.

  • Requiring GSTR-9C for turnover of exactly ₹5 crore.

    The word 'exceeds' is overlooked.

    Fix: Rule 80(3) applies only where aggregate turnover exceeds ₹5 crore.

  • Treating ISD, TDS deductors or casual taxable persons as required to file GSTR-9.

    They file other returns, so students assume they file the annual one too.

    Fix: Memorise the five excluded classes and the government-body proviso.

  • Giving GSTR-9 to a composition person.

    Both are annual returns and the forms get mixed up.

    Fix: A person paying tax under section 10 files GSTR-9A.

  • Stating the due date as 30 September or 31 March.

    Confusion with income tax dates.

    Fix: Rule 80(1) says 31 December following the end of the financial year.

  • Confusing GSTR-9B with GSTR-9.

    Both are annual and carry the same series number.

    Fix: GSTR-9B is only the annual statement of an e-commerce operator collecting tax under section 52.

Worked examples

Example 1

Sundaram Traders, Chennai, is a regular taxpayer with aggregate turnover of ₹7.5 crore in 2025-26. Annual return is not exempted by any notification. State the returns it must file, and the due date.

Show the solution
  1. Sundaram Traders is a registered person and falls in none of the excluded classes.
  2. So section 44(1) applies and it files FORM GSTR-9 under Rule 80(1).
  3. Its aggregate turnover of ₹7.5 crore exceeds ₹5 crore, so Rule 80(3) requires the self-certified reconciliation statement in FORM GSTR-9C.
  4. Both are due on or before 31 December following the end of the financial year, that is 31 December 2026.
  5. Under section 44(2), filing is not allowed after three years from the due date.

Answer: It must file GSTR-9 and GSTR-9C, both by 31 December 2026.

Example 2

State with reasons whether each of the following must file an annual return under section 44: (a) a person paying tax under section 10; (b) an Input Service Distributor; (c) a non-resident taxable person.

Show the solution
  1. (a) A section 10 person is a registered person not excluded by section 44. Rule 80(1) proviso requires FORM GSTR-9A by 31 December after the year-end.
  2. (b) An Input Service Distributor is expressly excluded in section 44(1) and Rule 80(1), so no annual return.
  3. (c) A non-resident taxable person is also expressly excluded, so no annual return.
  4. Conclude each with the exclusion or form named.

Answer: (a) Yes, in GSTR-9A by 31 December following the financial year. (b) No. (c) No.

Exam tips

  • Learn the five excluded classes by heart and add the CAG-audited government body proviso.
  • Check turnover wording: GSTR-9C applies where turnover exceeds ₹5 crore.
  • In MCQs, watch for forms: GSTR-9 regular, GSTR-9A composition, GSTR-9B e-commerce operator, GSTR-9C reconciliation.
  • For small-taxpayer relief, write that it arises only through a notification on Council recommendation. Do not invent a limit.
  • Quote section 44(2) for late filing: three years from the due date unless the Government allows more.

Practice questions from GST Annual Return and GST Audit Return

Annual Return under Section 44 of CGST Act in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Annual Return under Section 44 of CGST Act: frequently asked questions

Who must file the annual return under section 44?

Every registered person must file it, other than an ISD, a section 51 or section 52 person, a casual taxable person and a non-resident taxable person. Government departments and local authorities audited by CAG or an appointed auditor are also outside the section.

What is the due date of GSTR-9?

Rule 80(1) fixes it at 31 December following the end of the financial year. For 2020-21 the rule gave a special date of 28 February 2022.

Is there a turnover limit below which GSTR-9 is not required?

Section 44 contains none. The first proviso allows the Commissioner, on Council recommendation, to exempt classes of persons by notification. Check the notification for any such relief.

When is GSTR-9C required?

Under Rule 80(3), a person required to file the annual return whose aggregate turnover in the financial year exceeds ₹5 crore must furnish the self-certified reconciliation statement in GSTR-9C. It is filed with the annual return, by 31 December.