Annual return requirement under GST: registered persons must file electronically; audited taxpayers must attach accounts and reconciliation.

Section 44 requires every registered person, except specified excluded categories, to furnish an annual return electronically for each financial year; registered persons required to undergo audit must furnish the annual return electronically along with a copy of the audited annual accounts and a reconciliation statement reconciling the value of supplies declared in the return with the audited annual financial statement, and such other prescribed particulars.

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