Amendment status not verified — confirm the current text below against the official source.
Amendment of section 35 : ln the Principal Act, in section 35, sub-section (5) shall be deleted. S. Substitution of new section for section 44 : ln the Principal Act, for sectuon 44, the following section shall be substituted, namely:- "Annual 44. Every registered person, other than an lnput Service Dishibutor, a person paying tax Return ' - undei sdtion 51 or section 52, a casual taxable person and a non-resident taxable person shall fumish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the flnancial year, with the audited annual financial statement for every financial year electroni&lly, within such time and in such form and in such manner as may be prescribed: provided that the commissioner may, on the recommendations of the Council, by notification. exempt any class of registered persons from filing annual return under this section: provided further that nothing contained in this section shall apply to any department of the central Government or a state Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of lndia or an auditor appointed for audlting the accounts of local authoritres under any law for the time being in force ".