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<h1>Taxable persons must file electronic annual return by December 31; audits under Section 42(4) require extra documents.</h1> Every registered taxable person, excluding input service distributors, deductors under section 37, casual taxable persons, and non-resident taxable persons, must electronically submit an annual return for each financial year by December 31 following the end of that year. Taxable persons required to have their accounts audited under section 42(4) must also submit the annual return electronically, along with the audited annual accounts and a reconciliation statement. This statement should reconcile the value of supplies declared in the return with the audited annual financial statement, including any additional prescribed details.