# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 44: Annual return

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/44/

## Text

(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.

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