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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 as given, an annual return for a financial year with due date 31 December 2024 cannot ordinarily be furnished after which date, and what is the exception?

The last date is 31 December 2027, being three years from the due date of 31 December 2024. Section 44(2) allows an exception only where the Government, on the Council's recommendation, notifies late filing by notification with specified conditions and restrictions. Officers cannot extend this period.

  1. A31 December 2025; no exception exists
  2. B31 December 2027; the Government may on Council recommendation allow later filing by notification with conditionsCorrect
  3. C31 December 2027; the proper officer may allow later filing on payment of late fee
  4. D31 March 2028; the Commissioner may extend it on application

Explanation

Section 44(2) bars filing after three years from the due date, so 31 December 2024 plus three years gives 31 December 2027. The proviso lets the Government, on Council recommendations, by notification and subject to conditions, allow later filing. It is not a proper officer or Commissioner power. The 2025 and March 2028 dates do not follow from the text.

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