Section 44 – Annual Return
Section 44 of CGST Act, 2017 – Annual Return Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Importance of Section 44 Section 44 provides for the filing of annual return under GST . It acts as a consolidated summary of all returns filed during the financial year. Annual return is a critical compliance tool used by: Tax authorities for audit and scrutiny Taxpayers for self-reconciliation 2. Statutory Provision – Section 44(1) Every registered person, other than: Input Service Distributor Casual taxable person Non-resident taxable person shall furnish an annual return for every financial year, on or before such date as may be prescribed. 3. Forms Prescribed for Annual Return Based on category of taxpayer: GSTR-9 – Regular registered persons GSTR-9A – Composition taxpayers GSTR-9B – E-commerce operators (TCS) These forms consolidate data from: GSTR-1 GSTR-3B...