Annual return obligations require registered persons to file electronic GST annual returns with audited accounts and reconciliation.

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

---

---

---