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    <title>Annual return.</title>
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    <description>Every registered person, excluding specified exempt categories, must electronically furnish an annual return in the prescribed form and manner for each financial year. Registered persons subject to statutory audit must attach the audited annual accounts and submit a reconciliation statement reconciling the supplies declared in the annual return with the audited annual financial statements, along with other prescribed particulars.</description>
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      <description>Every registered person, excluding specified exempt categories, must electronically furnish an annual return in the prescribed form and manner for each financial year. Registered persons subject to statutory audit must attach the audited annual accounts and submit a reconciliation statement reconciling the supplies declared in the annual return with the audited annual financial statements, along with other prescribed particulars.</description>
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