Annual return requirement: registered taxpayers must file electronically and auditors must attach audited accounts with reconciliation. Every registered person, except specified excluded categories, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. If the person is required to obtain an audit under the audit provision, the annual return must be accompanied by a copy of the audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and other prescribed particulars.