Section 44 requires an annual return summarising the year's returns, with a reconciliation to the audited financial statements. Since 01.08.2021 the reconciliation is self-certified — the chartered accountant's certificate went with the audit requirement in section 35(5).
Key points
- Under section 44(1) of the CGST Act, 2017 every registered person other than an Input Service Distributor, a tax deductor or collector, a casual taxable person and a non-resident taxable person files an annual return (Form GSTR-9) for each financial year, due on 31 December after the year (Rule 80).
- The return may include a self-certified reconciliation of the values declared in returns with the audited financial statements (Form GSTR-9C), required where aggregate turnover exceeds Rs. 5 crore.
- Under the first proviso, taxpayers with aggregate turnover up to Rs. 2 crore have been exempted from filing the annual return by notification for each year so far.
- Government departments and local authorities whose accounts are audited by the CAG or a statutory local-fund auditor are outside the section (second proviso).
- From 01.10.2023 an annual return cannot be filed more than three years after its due date (section 44(2)).
HistoryAnnual return before 01.08.2021— Separate annual return and audited reconciliation certified by a chartered or cost accountant.
As enacted, section 44(1) required the annual return, and section 44(2) required taxpayers audited under section 35(5) (turnover above Rs. 2 crore, later Rs. 5 crore) to file their audited accounts and a reconciliation statement certified by the auditor (Form GSTR-9C). The Finance Act, 2021 omitted section 35(5) and substituted section 44 from 01.08.2021 (Notification 29/2021-Central Tax), making the reconciliation self-certified. The former text is in the notes below the statute.
The provisions
44(1)Annual return and reconciliation statement
Statutory text
2[(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 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 India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.]
1. Substituted by s. 111 of The Finance Act, 2021 dated 28-03-2021 and brought into force w.e.f. 01.08.2021 vide Notification no.29/2021- central tax dated 30.07.2021 for:
"Section 44. 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.
[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.]
(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 a reconciliation 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.
[Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the [31st January, 2020] and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.]"
2. Renumbered as sub-section (1) (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 144 of The Finance Act 2023 (No. 8 of 2023).
- Rule 80, CGST Rules — GSTR-9, GSTR-9C, due date
- Notification 30/2021-Central Tax — self-certified GSTR-9C above Rs. 5 crore
44(2)Three-year bar
Statutory text
3[(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.]
3. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 144 of The Finance Act 2023 (No. 8 of 2023).
What it means
Inserted by the Finance Act, 2023 from 01.10.2023, matching section 37(5) and section 39(11). Late filing within the three years attracts late fee under section 47(2).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who must file GSTR-9?
- Every regular registered person except Input Service Distributors, TDS and TCS registrants, casual and non-resident taxable persons — but those with aggregate turnover up to Rs. 2 crore have been exempted by notification for each year so far. The due date is 31 December after the financial year.
- Is a CA certificate required for GSTR-9C?
- No. Since 01.08.2021 GSTR-9C is self-certified, and it is required only where aggregate turnover exceeds Rs. 5 crore.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
GSTR-9 summarises the year's outward supplies, input tax credit, tax paid and adjustments, largely from the GSTR-1 and GSTR-3B already filed. Differences found while preparing it can be paid with Form DRC-03, but the annual return cannot be used to claim credit or reduce tax beyond the time limits in section 16(4), section 34(2) and section 39(9). Composition taxpayers file their annual return under section 39(2) (Form GSTR-4), not this section.
GSTR-9C, from 2020–21 onwards, is a self-certified statement reconciling turnover and tax in the returns with the audited financial statements, required where aggregate turnover exceeds Rs. 5 crore (Rule 80(3)). The annual return is also the cut-off date for rectifications under sections 37(3), 39(9) and 34(2), if filed before 30 November.