Annual return requirement: registered persons must file yearly returns with audit and reconciliation obligations where applicable by prescribed deadline. Section 44 requires registered persons (with specified exclusions) to furnish an annual return electronically in the prescribed form and manner by the statutory deadline; persons subject to audit under the provision cross-referenced to section 35(5) must file the annual return with audited annual accounts, a reconciliation statement reconciling supplies declared with audited financial statements, and other prescribed particulars.