Section 5 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
5. Substitution of new section for section 44 Annual return: For section 44 of the Delhi Goods and Services
Tax Act, the following section shall be substituted, namely:––“44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 orsection 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may includea self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for thefinancial year, with the audited annual financial statement for every financial year electronically, within such time andin such form and in such manner as may be prescribed:Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt anyclass 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 CentralGovernment or a State Government or a local authority, whose books of account are subject to audit by theComptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities underany law for the time being in force.”.
