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.
Final return.-
45.Every registered person who is required to furnish a return under
sub-section (1) of section 39 and whose registration has been
cancelled shall furnish a final return within three months of the date
of cancellation or date of order of cancellation, whichever is later, in
such form and manner as may be prescribed.
Notice to return defaulters.-
46.Where a registered person fails to furnish a return under section
39 or section 44 or section 45, a notice shall be issued r equiring him
to furnish such return within fifteen days in such form and manner as
may be prescribed.
Levy of late fee.-
Section 44 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 44.(1). 1
assam-goods-and-services-tax-act-2017-sec-44.json
•
Section 44
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "44",
"title": "Section 44.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor, a person paying tax under section 51 or section 52, a \ncasual taxable person and a non-resident taxable person, shall furnish \nan annual return for every financial year electronically in such form \nand manner as may be prescribed on or before the thirty-first day of \nDecember following the end of such financial year. \n(2) Every registered person who is required to get his accounts \naudited in accordance with the provisions of sub -section (5) of \nsection 35 shall furnish, electronically, the annual return under sub -\nsection (1) along with a copy of the audited annual accounts and a \nreconciliation statement, reconciling the value of supplies declared in \nthe return furnished for the financial year with the audited annual \nfinancial statement, and such other particulars as may be prescribed. \nFinal return.- \n45.Every registered person who is required to furnish a return under \nsub-section (1) of section 39 and whose registration has been \ncancelled shall furnish a final return within three months of the date \nof cancellation or date of order of cancellation, whichever is later, in \nsuch form and manner as may be prescribed. \nNotice to return defaulters.- \n46.Where a registered person fails to furnish a return under section \n39 or section 44 or section 45, a notice shall be issued r equiring him \nto furnish such return within fifteen days in such form and manner as \nmay be prescribed. \nLevy of late fee.-",
"footnote": "",
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"sort_order": 460
},
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"next_section": "47"
}