Notifications Notification No 29/2021- CT dated 30.07.2021: Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. Section 110 of Finance Act is for Omission of sub section 5 of section 35 which was Auditing by Chartered Accountant or Cost Accountant and submitting in the manner prescribed. Section 111 is substitution of section 44. And thus New section 44 is: 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 which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, o.......