Section 44 - Annual return. - Maharashtra Goods and Services Tax Act, 2017

Annual return. 44. ( 1 ) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. ( 2 ) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section ( 5 ) of section 35 shall furnish, electronically, the annual return under sub-section ( 1 ) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.