Annual return requirement: electronic filing with audited accounts and reconciliation where audit is mandated by law. Registered persons, excluding specified categories, must electronically furnish an annual return for each financial year by the prescribed due date. If subject to audit, the return must be filed with audited annual accounts and a reconciliation statement reconciling declared supply values with audited financial statements, along with 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: electronic filing with audited accounts and reconciliation where audit is mandated by law.
Registered persons, excluding specified categories, must electronically furnish an annual return for each financial year by the prescribed due date. If subject to audit, the return must be filed with audited annual accounts and a reconciliation statement reconciling declared supply values with audited financial statements, along with any other prescribed particulars.
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