Annual return requirement: comprehensive reconciliation of transactions and audited accounts to ensure GST compliance and reporting. Annual return (GSTR-8) requires all normal taxpayers to file a detailed annual statement reconciling income, expenditure and monthly returns with audited annual accounts, recording pending arrears and refund claims; audited accounts must accompany the return and a Chartered Accountant certified reconciliation is required for taxpayers under statutory audit. A consolidated purchases and supplies statement may be provided via the GSTN portal, and the reconciliation format will be finalised after the GST model law is adopted.