Section 44(1) in Puducherry Goods and Services Tax Act, 2017
(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 nonresident 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 thirtyfirst day of December following the end of such financial year.
