Annual return obligation requires registered persons to file yearly returns electronically and submit audited accounts where audit applicable.

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

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