Annual return requirement under GST: registered taxpayers must file yearly returns; audited taxpayers attach accounts and reconciliation. Registered persons (excluding specified categories) must furnish an annual return electronically for each financial year by the prescribed deadline. Persons required to obtain an audit must file the annual return with a copy of audited annual financial statements and a reconciliation statement reconciling supplies declared in the return with the audited accounts, together with any other prescribed particulars, in the prescribed form and manner.