Viewing 1 post (of 1 total)
  • Author
  • Madrecha and CoMadrecha and Co
    Post count: 202
    Topics: 202
    Replies: 0
    Been thanked: 0 times
    #122 |

    (1)Every registered taxable person, other than an input service distributor, a person paying tax under section 46 or section 56, a casual taxable person and a nonĀ­resident taxable person, shall furnish an annual return for every financial year electronically in such form and in such manner as may be prescribed on or before the thirty first day of December following the end of such financial year.

    (2) Every registered taxable person who is required to get his accounts audited under sub-section (4) of section 53 shall furnish, electronically, the annual return under sub-section (1) along with the audited copy of the annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the year with the audited annual financial statement, and such other particulars as may be prescribed.

Viewing 1 post (of 1 total)

You must be logged in to reply to this topic.