Section 44(1) in The Punjab 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 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 [:] [Substituted by Punjab Act No. 3 of 2020, dated 20.2.2020.][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 Central tax shall be deemed to be notified by the Commissioner.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]
