Section-39. Annual return

                  Section-39.                                               Annual return

(1) Every registered taxable person, other than an input service distributor, a person

paying tax under section 46 or section 56, a casual taxable person and a nonresident

taxable person, shall furnish an annual return for every financial year

electronically in such form and in such manner as may be prescribed on or before

the thirty first day of December following the end of such financial year.

(2) Every registered taxable person who is required to get his accounts audited under

sub-section (4) of section 53 shall furnish, electronically, the annual return under

sub-section (1) along with the audited copy of the annual accounts and a

reconciliation statement, reconciling the value of supplies declared in the return

furnished for the year with the audited annual financial statement, and such

other particulars as may be prescribed.

• Tweet
• Like It
• Google +