Annual GST return filing required electronically, with audited taxpayers attaching audited accounts and a reconciliation statement by year-end.

Every registered person, except Input Service Distributors, persons paying tax under section 51 or 52, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year by the prescribed form and manner on or before the thirty-first day of December following the end of that financial year. Registered persons subject to audit must submit the annual return electronically together 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, plus other prescribed particulars.

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