Annual return compliance required for registered persons, with audited accounts and reconciliation where audit mandated. Registered persons must furnish an electronic annual return for each financial year, excluding specified categories. Those required to obtain an audit must submit the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies in the return with the audited financial statements, and any other prescribed particulars.
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Provisions expressly mentioned in the judgment/order text.
Annual return compliance required for registered persons, with audited accounts and reconciliation where audit mandated.
Registered persons must furnish an electronic annual return for each financial year, excluding specified categories. Those required to obtain an audit must submit the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies in the return with the audited financial statements, and any other prescribed particulars.
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