Section 44(2) in The Himachal Pradesh Goods and Services Tax Act, 2017
(2)Every registered person who is required to get his accounts audited under sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) alongwith 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. [Inserted by Notification No. EXN-F(10)-41/2017, dated 11.12.2018.] - 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 March, 2019.]
