Chapter IX - Returns
Section 44
Section 44: Annual return
Section 44 requires an annual GST return for covered registered persons, subject to exclusions, notified exemptions and a three-year outer filing limit.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(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.
Introduction
The annual return brings together the financial year’s GST reporting and may include a self-certified reconciliation statement. Its form and deadline are prescribed separately.
Key takeaways
Who is ordinarily covered
Registered persons generally file, but the section excludes ISDs, persons paying under sections 51 or 52, casual taxable persons and non-resident taxable persons.
Reconciliation and exemption
The return may include self-certified reconciliation of supplies in the annual return with audited financial statements. The Commissioner may exempt a class by notification; specified government and local-authority bodies with statutory audits are outside the section.
Outer filing limit
A three-year limit from the annual-return due date applies, subject to a notified relaxation for a person or class.
Who is ordinarily covered
Registered persons generally file, but the section excludes ISDs, persons paying under sections 51 or 52, casual taxable persons and non-resident taxable persons.
Reconciliation and exemption
The return may include self-certified reconciliation of supplies in the annual return with audited financial statements. The Commissioner may exempt a class by notification; specified government and local-authority bodies with statutory audits are outside the section.
Outer filing limit
A three-year limit from the annual-return due date applies, subject to a notified relaxation for a person or class.
Practical checklist
Do
- Check taxpayer category and any applicable exemption notification.
- Reconcile annual return figures to books and financial statements.
- Confirm the current prescribed due date and three-year outer limit.
Avoid
- Rely on an old portal deadline without checking current Rules and notifications.
Frequently asked questions
Is every registered person required to file under section 44?
No. The Act expressly excludes several taxpayer classes and allows notified exemptions.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026