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

Under section 44(2) of the CGST Act, 2017 as given, the due date for the annual return of a financial year was 31 December 2023. Without any special notification, up to which date can the registered person furnish that annual return?

The return can be furnished until 31 December 2026. Section 44(2) disallows filing after three years from the due date, which here was 31 December 2023. Only a notification by the Government on the Council's recommendation can extend this further.

  1. A31 December 2024, one year from the due date
  2. B31 December 2025, two years from the due date
  3. C31 December 2026, three years from the due dateCorrect
  4. DThere is no time limit on late filing

Explanation

Section 44(2) bars furnishing the annual return after the expiry of three years from its due date. Three years from 31 December 2023 ends on 31 December 2026. Only a Government notification on the Council's recommendation can allow filing beyond this.

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