Annual return requirement: registered persons must file electronically and attach audited accounts and a reconciliation statement when audit applies. Registered persons (with specified exclusions) must furnish a mandatory electronic annual return in prescribed form by the statutory deadline; audited taxpayers must attach audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return requirement: registered persons must file electronically and attach audited accounts and a reconciliation statement when audit applies.
Registered persons (with specified exclusions) must furnish a mandatory electronic annual return in prescribed form by the statutory deadline; audited taxpayers must attach audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars.
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