Amendment status not verified — confirm the current text below against the official source.
Annual return. ––(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 : 1[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the