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    <title>Annual return</title>
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    <description>Registered taxable persons, excluding specified classes, must furnish an annual return electronically in the prescribed form and manner on or before the thirty first day of December following the financial year. Taxable persons required to obtain an audit must submit the annual return with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements, together with other prescribed particulars.</description>
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      <description>Registered taxable persons, excluding specified classes, must furnish an annual return electronically in the prescribed form and manner on or before the thirty first day of December following the financial year. Taxable persons required to obtain an audit must submit the annual return with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements, together with other prescribed particulars.</description>
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