"44. Annual Return- 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 which may
include a self-certified reconciliation statement, reconciling the value of supplies
declared in the return furnished for the financial year, with the audited annual
financial statement for every financial year electronically, within such time and in
such form and in such manner as may be prescribed:
Section 44 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
Section 44. Annual Return
bihar-goods-and-services-tax-amendment-act-2021-sec-44.json
•
Section 44
{
"act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021",
"act_slug": "bihar-goods-and-services-tax-amendment-act-2021",
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"section": {
"number": "44",
"title": "Section 44. Annual Return",
"chapter": null,
"content": "\"44. Annual Return- Every registered person, other than an Input Service\nDistributor, a person paying tax under section 51 or section 52, a casual taxable\nperson and a non-resident taxable person shall furnish an annual return which may\ninclude a self-certified reconciliation statement, reconciling the value of supplies\ndeclared in the return furnished for the financial year, with the audited annual\nfinancial statement for every financial year electronically, within such time and in\nsuch form and in such manner as may be prescribed:",
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