Annual return requirement: registered taxable persons must electronically file returns with audited accounts and reconciliation when audit mandated. Every registered taxable person, subject to specified exclusions, must electronically furnish an annual return for each financial year by the prescribed deadline. Where audit is mandated, the annual return must be submitted electronically together with the audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited annual financial statement, and other prescribed particulars.