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Section44
The Central Goods and Services Tax Act, 2017

Annual return

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 10 provisions Instruments 21

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 44 of the Central Goods and Services Tax Act, 2017 deals with 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 suppl The Act was enacted on 12 Apr 2017.

1[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.]

Section 44, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 51 Tax deductions at source
  2. s. 52 Collection of tax at stores

Referred to by 10

  1. s. 46 Notice to return defaulters
  2. s. 47 Levy of late fee
  3. s. 48 Goods and services tax practitioners
  4. s. 62 Assessment of non-filers of returns
  5. s. 63 Assessment of unregistered persons
  6. s. 158A Consent based sharing of information furnished by taxable person
  7. s. 168 Power to issue instructions or directions
  8. Finance Act, 2019 (No. 2) s. 98 Amendment of section 44
  9. Finance Act s. 111 Substitution of new section for section 44
  10. Finance Act s. 144 Amendment of section 44

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 03 Oct 2024 GAHC010109662024

    … The petitioner is a registered assesee under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 2017) bearing GST Registration No.18AKOPK6146M1ZH. 3. Under Section 44 of the CGST/AGST Act, 2017, the assesees are required to file annual returns which may include self certified reconciliation statement reconciling the value of supplies declared in the returns filed for the financial year with the audited annual financial statement for every financial year electronically under the …

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  2. High Court 03 Oct 2024 GAHC010083782024

    … The petitioner is a registered assesee under the provisions of Central Goods and Services Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 2017) bearing GST Registration No.18AYSPD4026D1ZK. 3. Under Section 44 of the CGST/AGST Act, 2017, the assesees are required to file annual returns which may include self certified reconciliation statement reconciling the value of supplies declared in the returns filed for the financial year with the audited annual financial statement for every financial year electronically under the …

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Made under this section, and citing it

14 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 7 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 44

What does Section 44 of the Central Goods and Services Tax Act deal with?

Section 44 of the Central Goods and Services Tax Act is headed "Annual return". [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 which may include a self-certified reconciliation statement, rec

How do I find court cases under Section 44 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 44, section 44 CGST Act, section 44 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 44 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 51 (Tax deductions at source), section 52 (Collection of tax at stores), so none of them can safely be read on its own. 10 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 14: most recently Notification No. 95/2020-Central Tax (2021), then Notification No- 69/2020-Central Tax dated 30.09.2020 (2020), and 12 more.

When was Section 44 of the Central Goods and Services Tax Act enacted?

Section 44 of the Central Goods and Services Tax Act, cited as CGST Act 44, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.