Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 44, verbatim (show)
Section 44
1[Section 44. Annual return. -
2[(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 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:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.]
3[(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]
1. Substituted by s. 111 of The Finance Act, 2021 dated 28-03-2021 and brought into force w.e.f. 01.08.2021 vide Notification no.29/2021- central tax dated 30.07.2021 for:
"Section 44. Annual return.
(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.
[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.]
(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.
[Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the [31st January, 2020] and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.]"
2. Renumbered as sub-section (1) (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 144 of The Finance Act 2023 (No. 8 of 2023).
3. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 144 of The Finance Act 2023 (No. 8 of 2023).
Sub-section (1)
44(1)Annual return and reconciliation
shall furnish an annual return which may include a self-certified reconciliation statementSection 44(1)
The exclusions cover Input Service Distributors, section 51 or 52 persons, casual taxable persons and non-resident taxable persons. Reconciliation compares declared supplies with audited annual financial statements, and filing follows prescribed time, form and manner. The law does not settle whose choice determines inclusion of the statement.
Questions to answer on the fileWho must furnish the annual return3 questions
Questions to answer on the fileWhat the annual return may include3 questions
Questions to answer on the fileTime, form and manner3 questions
44(1), first provisoClass exemptions
the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this sectionSection 44(1), first proviso
The notification identifies the exempt class. It qualifies the sub-section (1) filing obligation.
Questions to answer on the file1 question
44(1), second provisoAudited public bodies
nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authoritySection 44(1), second proviso
The exclusion requires books subject to Comptroller and Auditor-General audit or the stated legally appointed local-authority auditor. It applies across section 44.
Questions to answer on the file2 questions
44(2) and provisoOuter filing limit
A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual returnSection 44(2) and proviso
The due date starts the limit. The Government may notify permission for a person or class to file later on the Council's recommendations, subject to stated conditions and restrictions.
Questions to answer on the file4 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Frequently asked questions
Can the Commissioner exempt a class from the annual return?
Yes. The first proviso permits a notification on the Council's recommendations.
Section 44(1), first proviso
Is late filing beyond three years always barred?
The Government may notify an exception for a person or class on the Council's recommendations. The permission may carry conditions and restrictions.
Section 44(2), proviso
Who chooses whether to include the reconciliation statement?
The law does not settle whose choice governs inclusion. Sub-section (1) says the annual return "may include" the self-certified statement.
Section 44(1)
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | Substituted the whole of section 44. The wording it replaced is preserved in the footnote itself and is quoted above. | s. 111 of The Finance Act, 2021 dated 28-03-2021[2] | 01.08.2021 |
| 2 | Renumbered the substituted section as sub-section (1) | s. 144 of The Finance Act 2023 (No. 8 of 2023)[3] | 1st October, 2023 |
| 3 | Inserted sub-section (2) and its proviso | s. 144 of The Finance Act 2023 (No. 8 of 2023)[3] | 1st October, 2023 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 80 of the CGST Rules, 2017 | 44(1) prescribed by rule 80 of the CGST Rules 2017 | 44(1) "within such time and in such form and in such manner as may be prescribed" |
| Section 51 | 44(1) branches on Section 51 | 44(1) "other than... a person paying tax under section 51" |
| Section 52 | 44(1) branches on Section 52 | 44(1) "or section 52" |
| Section 2 | 44(1) defined by Section 2 clauses (61), (20) and (77) | 44(1) "an Input Service Distributor... a casual taxable person and a non-resident taxable person" |
| Section 46 | Section 46 requires this provision | 46 "fails to furnish a return under section 39 or section 44 or section 45" |
| Section 47 | Section 47 requires this provision | 47(2) "fails to furnish the return required under section 44 by the due date" |
| Section 37 | the first proviso to Section 37(3) branches on this provision | 37(3) first proviso "or furnishing of the relevant annual return, whichever is earlier" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 246/03/2025-GST | 30 January 2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C |
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
| Circular No. 124/43/2019-GST | 18 November 2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
Notifications (22)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2025-Central Tax | 17 September 2025 | Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. made under this section |
| Notification No. 08/2025-Central Tax | 23 January 2025 | Central Tax Notification for waiver of the late fee |
| Notification No. 14/2024-Central Tax | 10 July 2024 | Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. made under this section |
| Notification No. 32/2023-Central Tax | 31 July 2023 | Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. made under this section |
| Notification No. 07/2023-Central Tax | 31 March 2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers amended by a later instrument |
| Notification No. 10/2022-Central Tax | 5 July 2022 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 made under this section |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| Notification No. 31/2021-Central Tax | 30 July 2021 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. made under this section |
| Notification No. 04/2021-Central Tax | 28 February 2021 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. made under this section |
| Notification No. 95/2020-Central Tax | 30 December 2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. amended by a later instrument made under this section |
| Notification No. 80/2020-Central Tax | 28 October 2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. made under this section |
| Notification No. 69/2020-Central Tax | 30 September 2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020. made under this section |
| Notification No. 41/2020-Central Tax | 5 May 2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. amended by a later instrument made under this section |
| Notification No. 15/2020-Central Tax | 23 March 2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. superseded by a later instrument made under this section |
| Notification No. 09/2020-Central Tax | 16 March 2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. |
| Notification No. 06/2020-Central Tax | 3 February 2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. made under this section |
| Notification No. 56/2019-Central Tax | 14 November 2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]. |
| Notification No. 47/2019-Central Tax | 9 October 2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. amended by a later instrument |
| Notification No. 30/2019-Central Tax | 28 June 2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 49/2018-Central Tax | 13 September 2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 44 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Whose choice is it whether the annual return includes the self-certified reconciliation statement?
See also
- Rule 80 of the CGST Rules, 2017: annual return
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 34 of the CGST Act, 2017: credit and debit notes
- Section 47 of the CGST Act, 2017: levy of late fee
References
- Central Board of Indirect Taxes and Customs. "Section 44. Annual return". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- The Finance Act, 2021. Cited in CBIC footnote 1.
- The Finance Act, 2023. Cited in CBIC footnotes 2 and 3.
External links
- CGST Act, 2017, Section 44 on the CBIC tax information portal