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<h1>Annual return requirement: registered persons must file electronic GST annual returns and auditors must attach audited accounts.</h1> The section requires every registered person, except specified exclusions, to furnish an electronic annual return for each financial year in the prescribed form and manner by the prescribed deadline. Registered persons required to obtain an audit must file the annual return electronically with a copy of audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and other prescribed particulars.
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