Annual return requirement: registered persons must file electronically, with audited taxpayers supplying reconciled accounts and statements. Every registered person, excluding specified exempt categories, must electronically furnish an annual return in the prescribed form and manner for each financial year. Registered persons subject to statutory audit must attach the audited annual accounts and submit a reconciliation statement reconciling the supplies declared in the annual return with the audited annual financial statements, along with 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, with audited taxpayers supplying reconciled accounts and statements.
Every registered person, excluding specified exempt categories, must electronically furnish an annual return in the prescribed form and manner for each financial year. Registered persons subject to statutory audit must attach the audited annual accounts and submit a reconciliation statement reconciling the supplies declared in the annual return with the audited annual financial statements, along with other prescribed particulars.
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