Amendment status not verified — confirm the current text below against the official source.
' . . (1) Every registered person, other thanan 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 forevery financial year electronically'1n such farm and manner " asmaybe prescribedon or before the thirty--first day of i 1 December following the endofSuch financial year. v (‘2)! mEr/ery registered person who is required to get his ‘ . accounts audited under sub-section (5) of section ‘ '3 35 shallfurnishelectromcally,the annual. return under sub-section (1) alongwith. the audited copy of the annual accounts and a reconciliation statement, reconciling the value of supplies declared-in the return furnished forthe financial year with the audited annual financial statement, and such other particulars as may be prescribed. , Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration . has been cancelled shall furnish a final return within three months of the date of cancellation or date of cancellation order, whicheverrs later,m such form and manner as may be prescribed. Wherea registered person fails to furnish a return under section 39, section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. *(1) Any registeredperson who fails to furnish the details of , outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred ‘ rupees for every day during which such failurecontinues subject to a maximum amount offive thousand rupees. Annual return. Final return. Notice to return defaulters. Levy oflate fee. . ’62 (2) Any registered person who fails to furnish the return _ required under section 44 by the duedate shall be liable to pay a late fee ,of one hundred rupees for every day during which such failure continues subject to a 3- maximumof an amount calculated ata quarter per cent ofhis turnoverfifiie’”State ' , . (1) '-Ihemanner of approval of goodsand services tax Goodsandscrvicesw practitioners, their eligibility conditions, duties and Pm‘imm- - obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person mayauthorise anapproved goods _’and service tax practitionerto furnish the details of outward supplies under section 37, thedetails of inward supplies under section 38 andthe return under section 39 or section 44°in suchmanner as maybeprescribed. (3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness ofany particulars fiirnishedinthe return or other detailsfiledbythegoods and semces tax practitioners shall continue to rest with the registeredperson 0nwhosebehafl'suchreturn and detailsarefurniahed. r i