Annual return requirement: registered persons must file electronically by year-end, audited accounts and reconciliation where audit required. Every registered person, excluding Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non resident taxable persons, must furnish an annual return electronically on or before the thirty first day of December following the financial year. Persons required to have their accounts audited must submit the annual return along with the audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and other prescribed particulars.