Section 44 of CGST Act - Annual Return
Section 44 of the Central Goods and Services Tax Act, 2017 governs the GST annual return. The present provision covers the annual return, the self-certified reconciliation statement where prescribed, statutory exclusions, and the three-year outer limit for furnishing an annual return.
Updated: 15 September 2026
Rule 80 prescribes FORM GSTR-9 as the annual return and requires FORM GSTR-9C, a self-certified reconciliation statement, where aggregate turnover during the financial year exceeds Rs. 5 crore. The normal due date under Rule 80 is 31 December following the end of the financial year, subject to any applicable exemption, extension or special notification.
Current Text of Section 44 - Annual Return
Section 44(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 which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement for every financial year, electronically, within such time and in such form and manner as may be prescribed.
The first proviso empowers the Commissioner, on the recommendations of the GST Council, to exempt by notification any class of registered persons from filing the annual return.
The second proviso excludes a department of the Central Government or a State Government or a local authority whose books are subject to audit by the Comptroller and Auditor-General of India or by an auditor appointed for auditing local-authority accounts under the law in force.
Section 44(2). A registered person cannot furnish an annual return for a financial year after three years from the due date for that return. The Government may, on the recommendations of the GST Council and by notification subject to stated conditions and restrictions, permit a registered person or class of registered persons to furnish it even after that period.
The statutory text above is presented in a reader-friendly form. For authoritative text and amendment history, refer to the official CBIC Tax Information Portal linked in the sidebar.
Meaning and Scope of Section 44
The annual return is a financial-year level GST compliance statement. Section 44 must be read with Section 2 for statutory definitions, Section 39 for periodic returns, Section 47 for late fee, and Rule 80 of the CGST Rules for the prescribed annual-return forms and due date.
What is aggregate turnover?
Under Section 2(6), "aggregate turnover" broadly covers the aggregate value of taxable supplies, exempt supplies, exports and inter-State supplies of persons having the same PAN, computed on an all-India basis, while excluding inward supplies on which tax is payable under reverse charge and excluding GST and cess. This definition is important for determining the turnover-based GSTR-9C requirement.
Annual Return Forms under Rule 80
| Form / requirement | Who / when | General due date |
|---|---|---|
| FORM GSTR-9 | Annual return for registered persons covered by Section 44 and Rule 80, subject to statutory exclusions and notified exemptions. | 31 December following the end of the financial year, unless lawfully extended or otherwise notified. |
| FORM GSTR-9C | Self-certified reconciliation statement where aggregate turnover during the financial year exceeds Rs. 5 crore, subject to the exclusions in Rule 80. | Along with the annual return, normally by 31 December following the end of the financial year. |
| FORM GSTR-9A | Rule 80 contains the prescribed annual-return form for a person paying tax under Section 10, subject to the applicable legal framework and notifications for the relevant year. | Check the law and notification applicable to the relevant financial year. |
As on 15 September 2026, this article does not treat any notification issued after this update date as already in force. For the filing position applicable to a particular financial year, verify the latest Central Tax notification on the official CBIC / GST portal before filing.
Who is Excluded from Section 44 Annual Return?
Section 44(1) itself excludes an Input Service Distributor, a person paying tax under Section 51, a person paying tax under Section 52, a casual taxable person and a non-resident taxable person. The second proviso also excludes specified Central Government departments, State Government departments and local authorities whose books are audited by the CAG or the legally appointed local-authority auditor.
In addition, the first proviso to Section 44(1) enables the Commissioner, on the recommendations of the GST Council, to exempt a notified class of registered persons from filing the annual return. Therefore, turnover-based or financial-year-specific exemptions must be checked for the year concerned.
Three-Year Limit for Filing Annual Return
Section 44(2), effective from 1 October 2023, creates an outer time limit. Ordinarily, an annual return cannot be furnished after three years from its due date. The proviso permits the Government, on the recommendations of the GST Council, to allow filing after that period for a registered person or class of registered persons through a notification subject to specified conditions and restrictions.
Late Fee for Delay in Annual Return
Section 47(2) provides the statutory basis for late fee where the annual return under Section 44 is not furnished by the due date. For financial year 2022-23 onwards, Notification No. 07/2023-Central Tax rationalised the late-fee burden for specified turnover classes. Registered persons should check the notification and any later amendment or waiver applicable to the relevant financial year before calculating late fee.
GSTR-9C and late fee
CBIC Circular No. 246/03/2025-GST clarified that where GSTR-9C is required, the annual return under Section 44 is complete only when both GSTR-9 and GSTR-9C are furnished. The circular explains the resulting treatment of late fee where GSTR-9C is furnished after the applicable due date.
Practical Compliance Checklist
Before filing, confirm the aggregate turnover for the financial year; check whether a notified exemption from GSTR-9 applies; determine whether the Rs. 5 crore threshold makes GSTR-9C applicable; reconcile annual figures with the books and periodic GST returns; verify the applicable due date and any extension; and ensure that the return is not blocked by the three-year limitation in Section 44(2).