Skip to content

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

Under section 44(2) of the CGST Act as reproduced, a registered person for a financial year whose annual return due date was 31 December 2023 wishes to file the annual return late. Up to which date is filing allowed without a special Government notification?

Filing is allowed until 31 December 2026. Section 44(2) bars furnishing an annual return after three years from its due date, which here is 31 December 2023. Only a Government notification on the Council's recommendation, with conditions, can permit filing later.

  1. A31 December 2024, being one year from the due date
  2. B31 December 2026, being three years from the due dateCorrect
  3. C31 March 2027, being the end of the financial year after three years
  4. DThere is no time limit for filing the annual return

Explanation

Section 44(2) bars filing an 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 that. The one-year and financial-year-end periods do not appear in the section.

Did you get it right without looking?

One question tells you little. A timed set on GST Annual Return and GST Audit Return shows your real accuracy, how long you take and where you lose marks.

Practise GST Annual Return and GST Audit ReturnFree diagnostic mock

More GST Annual Return and GST Audit Return questions