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of <h1>Taxpayers must file annual returns by December 31; audited accounts required under Section 53(4) for specific cases.</h1> Every registered taxable person, excluding certain categories such as input service distributors and nonresident taxable persons, must electronically file an annual return for each financial year by December 31 of the following year. Those required to have their accounts audited under section 53(4) must submit the annual return along with audited annual accounts and a reconciliation statement. This statement should reconcile the value of supplies declared in the return with the audited financial statement, as well as include any other prescribed details.
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