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Introduction Of Annual return.-

Introduction Of Annual return.-

This section applies to all registered taxable person other than person registered as,

— An Input Service Distributor;

— A person liable to deduct tax under Section 51 (TDS) – Provision suspended till 30.06.2018;

— A person liable to collect tax at source under Section 52 (TCS) – Provision suspended till 30.06.2018;

— A casual tax Taxable person; and

— Non-resident taxable person.

Due date for filing Annual Return is on or before 31st December, following the end of the financial year to which the said Annual return is to be submitted.

GST-Goods and Service Tax | Tina Saha |