Annual return requirement for registered persons mandates electronic filing and audited accounts reconciliation where audit obligation applies.

Every registered person, except specified excluded categories, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Registered persons required to undergo audit must file the annual return electronically along with audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, together with any other prescribed particulars.

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