Annual return requirement: registered taxpayers must file an annual return with reconciliation and audited accounts; limited late-filing window and exemptions. Section 44 requires most registered persons to electronically furnish an annual return; persons subject to audit must provide audited annual accounts and a reconciliation statement reconciling supplies declared in returns with audited financial statements. Certain classes (Input Service Distributors, specified taxpayers under special tax collection schemes, casual and non-resident taxable persons) are excluded. The Commissioner, on the Council's recommendation, may exempt classes or extend filing time by notification, and departments audited by the Comptroller and Auditor-General or an auditor for local authorities are not subject to this requirement. A three-year post-due-date bar applies, subject to permitted government exceptions.