Annual return
Section 44, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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In one line
The annual return (GSTR-9), with a self-certified reconciliation statement (GSTR-9C) where applicable, reconciles your yearly returns to your audited accounts. The earlier requirement of a CA/CMA audit was removed – it is now self-certified (from FY2020-21). Government departments audited by the CAG are exempt, and you cannot file an annual return after three years from its due date.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
GSTR-9 is exempt for aggregate turnover up to two crore rupees (notified year by year – 15/2025-Central Tax continued it); GSTR-9C is required above five crore rupees and is self-certified, not audited, since FY 2020-21.
The three-year bar applies to the annual return as well, from 01-07-2025.
Turnover for both thresholds is aggregate turnover on the PAN across India, not the turnover of the single GSTIN.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our turnover is 4.5 crore. Do we need GSTR-9C?+
No. GSTR-9C is required only above five crore rupees of aggregate turnover; you file GSTR-9 alone. Remember the threshold is PAN-level aggregate turnover, so add every GSTIN before deciding.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
773 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Every registered person, other than an ISD, a person paying tax under s.51 or s.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 for the FY with the audited annual financial statement, electronically within such time and in such form/manner as prescribed. Proviso: Commissioner may by notification exempt any class from filing the annual return. Proviso: does not apply to a Central/State Govt department or local authority whose accounts are audited by the CAG or an auditor appointed under law.
(2) No annual return for a FY after expiry of three years from the due date (Govt may relax by notification).
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
TVL.T SIVAKUMAR v. The Assistant Commissioner (ST)
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Tvl.MADHU AGENCIES v. The State Tax Officer
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Ms Nissi Cars v. The Assistant Commissioner (ST)(FAC)
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M/S.KANDAN HARDWARE MART v. THE ASSISTANT COMMISSIONER (ST) (FAC)
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M/s. The Cotton Corporation of India, v. Assistant Commissioner (ST) (Audit)(FAC),
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Tvl Jainsons Castors and Industrial Products v. THE ASSISTANT COMMISSIONER(ST)
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-01 · Sub-section (2) three-year bar inserted; (1) renumbered
No annual return after 3 years from due date, unless notified relief.
2021-08-01 · Substituted – audit requirement removed, self-certified reconciliation
Dropped mandatory CA/CMA audit; reconciliation statement is now self-certified.
2017-07-01 · Commenced
Original annual return with CA/CMA audit + GSTR-9C.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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