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

Meera Engineering Ltd, a regular taxpayer, did not file its GSTR-9 for a financial year by the due date prescribed in Rule 80. Under section 44(2) as given, which statement is correct?

Meera Engineering cannot file the annual return after three years from its due date, unless the Government, on the Council's recommendation, notifies a relaxation with conditions. Section 44(2) measures the period from the due date of furnishing, not from the end of the financial year.

  1. AIt may file the annual return at any time without any limit
  2. BIt may not file the annual return after three years from the due date, unless the Government notifies a relaxation on Council recommendationCorrect
  3. CIt may file the annual return only within one year of the due date
  4. DIt may not file after three years from the end of the financial year, with no relaxation possible

Explanation

Section 44(2) bars filing of the annual return after three years from the due date of furnishing it. The proviso lets the Government, on Council recommendations, by notification allow late filing beyond that period on specified conditions. The limit runs from the due date, not from year end, which makes the last option wrong.

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