Annual return requirement: registered persons must file electronic returns reconciling supplies with audited accounts, subject to exclusions. Registered persons, except specified excluded categories, must furnish an electronic annual return which may include a self certified reconciliation statement reconciling supplies declared in returns with the audited annual financial statement; form, manner and time are prescribed, with possible Commissioner exemptions on Council recommendation, and an exclusion for government departments and local authorities audited by the Comptroller and Auditor General or an appointed auditor.