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<h1>Annual Return Filing Deadline: Registered Persons Must File Electronically by December 31; Audit Required Under Section 35(5) if Applicable.</h1> Every registered person, excluding Input Service Distributors, those paying tax under sections 51 or 52, casual taxable persons, and non-resident taxable persons, must file an annual return for each financial year electronically by December 31 of the following year. Those required to audit their accounts under section 35(5) must also submit the annual return with audited accounts and a reconciliation statement, aligning the declared supply values with the audited financial statement, along with any other prescribed details.