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<h1>Registered persons under UP GST Act, 2017 must file annual return by Dec 31; audited accounts required per Section 35(5).</h1> Every registered person under the Uttar Pradesh Goods and Services Tax Act, 2017, excluding certain categories such as Input Service Distributors and non-resident taxable persons, must electronically submit an annual return for each financial year by December 31 following the end of that year. Those required to audit their accounts under section 35(5) must also provide the audited annual accounts and a reconciliation statement aligning the declared value of supplies with the audited financial statement, along with any other prescribed details.