Annual return requirement mandates registered taxpayers to file electronically by year-end with audited accounts and reconciliation attached.

Section 44 requires registered persons (with specified exclusions) to furnish an annual return electronically by the thirty-first day of December following the financial year, and mandates that persons subject to audit file the annual return along with the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements and other prescribed particulars.

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