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

Anand Traders, a regular taxpayer, did not file its GSTR-9 for a financial year whose due date was 31 December 2023. Under section 44(2) of the CGST Act as reproduced, until when may it ordinarily furnish that annual return, ignoring any special notification?

Anand Traders can ordinarily file until 31 December 2026. Section 44(2) disallows furnishing an annual return after three years from its due date, and the due date was 31 December 2023. Only a Government notification on the Council's recommendation could extend this period.

  1. AUntil 31 December 2024, one year from the due date
  2. BUntil 31 December 2026, three years from the due dateCorrect
  3. CUntil 31 March 2027, the end of the financial year after three years
  4. DWithout any time limit

Explanation

Section 44(2) bars furnishing the annual return after three years from its due date. Due date 31 December 2023 plus three years gives 31 December 2026. A later date is possible only if the Government notifies relief on Council recommendation, which is excluded here.

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