Annual return requirement: registered persons must file electronic annual returns by the year-end; audited accounts require reconciliation. Every registered person, except specified exclusions, must furnish an annual return electronically in the prescribed form and manner by the annual filing deadline. Registered persons required to obtain an audit must submit the annual return together with audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and any other prescribed particulars.
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Provisions expressly mentioned in the judgment/order text.
Annual return requirement: registered persons must file electronic annual returns by the year-end; audited accounts require reconciliation.
Every registered person, except specified exclusions, must furnish an annual return electronically in the prescribed form and manner by the annual filing deadline. Registered persons required to obtain an audit must submit the annual return together with audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and any other prescribed particulars.
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