Section 44: Annual return

Q: What does Section 44 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 44 SGST pertains to "Annual return". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 44 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs annual return. As verified on 19 May 2026.

Q: Is Section 44 SGST still in force?

Yes, Section 44 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 44 SGST?

धारा 44 SGST is the Devanagari Hindi reference for Section 44 of the The State Goods and Services Tax Act, 2017 (Model). Section 44 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs annual return. As verified on 19 May 2026.

Q: What is Dhara 44 SGST?

Dhara 44 SGST is the Roman Hindi reference for Section 44 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 44 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs annual return. As verified on 19 May 2026.

Q: How to cite Section 44 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 44, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 44 (India).

Law on Tips Editorial Board

(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 [:] [Substituted by Punjab Act No. 3 of 2020, dated 20.2.2020.]

[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 Central tax shall be deemed to be notified by the Commissioner.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]

(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.