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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 reproduced, a registered person's annual return for financial year 2022-23 had a due date of 31 December 2023. Up to which date can the return be furnished in the ordinary course, without any special Government notification?

The return can be furnished up to 31 December 2026. Section 44(2) disallows filing 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 can permit filing beyond that period.

  1. A31 December 2024
  2. B31 December 2025
  3. C31 December 2026Correct
  4. DThere is no time limit

Explanation

Section 44(2) bars furnishing the annual return after three years from its due date. Three years from 31 December 2023 is 31 December 2026. The first proviso allows the Government to extend this only by notification on the Council's recommendation.

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