Section 44 of CGST Act, 2017 -Annual return

Section 44 of CGST Act,2017 from bare act :
(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.
(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 are conciliation 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.

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 37 :Furnishingdetails ofoutwardsupplies
Section 38 :Furnishingdetails ofinwardsupplies
Section 39 :Furnishing ofreturns
Section 40 :First return
Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof
Section 42 :Matching,reversal andreclaim ofinput taxcredit
Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability
Section 44 :Annual return
Section 45 :Final return
Section 46 :Notice toreturndefaulters
Section 47 :Levy of latefee
Section 48 :Goods andservices taxpractitioners