Annual return requirement: registered persons must file annual GST returns electronically, with audited accounts and reconciliation where audit is mandated. Registered persons, except specified excluded classes, must electronically furnish an annual return for each financial year in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit must file the annual return along with audited annual financial statements, a reconciliation statement reconciling declared supplies with audited accounts, and such other prescribed particulars.