Section 44
Section 44 of the Delhi Goods and Services Tax Act, 2017. 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 b
(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.
Section 44, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
11 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.
- Notification No. 10/2022-State TaxNotification 2022
- Notification no.-31/2021-State TaxNotification 2021
- Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019Order 2019
- Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.Order 2019
- Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Delhi Goods and Services Tax Act, 2017.Order 2019
- Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020Order 2019
- Seeks to make filing of annual return under section 44 (1) of DGST 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.Notification 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- The Delhi Goods and Services Tax (REMOVAL OF DIFFICULTIES) ORDER, 2018Order 2019
- seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.Order 2019
- Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52Notification 2017
Another 7 instruments name this provision in its title or its text without being made under it.
- Notification No. 30/2021-State TaxNotification 2022
- 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. 30/2021-State Tax)Notification 2022
- Notification No-56/2019- State TaxNotification 2021
- Notification No. 56/2019-State TaxNotification 2020
- Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. Primarily related to Simplification of the Annual Return / Reconciliation Statement (Notification No. 56/2019-State Tax)Notification 2020
- Delhi Goods and Services Tax (Tenth Amendment) Rules, 2018Notification 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 2019
Questions about Section 44
How do I find court cases under Section 44 of the Delhi 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: Delhi Goods and Services Tax Act 44, section 44 Delhi Goods and Services Tax Act, section 44 of the Delhi 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 Delhi Goods and Services Tax Act, and has it changed?
Its own text turns on section 35, section 51, section 52, so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 11: most recently Notification No. 10/2022-State Tax (2022), then Notification no.-31/2021-State Tax (2021), and 9 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. 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. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.