https://www.taxtmi.com/acts?id=25823 Section 44 requires registered persons (with specified exclusions) to file an electronic annual return in the prescribed form by the statutory deadline; persons required to obtain an audit must attach audited annual accounts, a reconciliation statement reconciling supplies declared in the return with audited financial statements, and other prescribed particulars. en-us Sat, 17 Jun 2017 11:37:35 +0530 Tue, 27 Jun 2017 15:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25823 Section 44 requires registered persons (with specified exclusions) to file an electronic annual return in the prescribed form by the statutory deadline; persons required to obtain an audit must attach audited annual accounts, a reconciliation statement reconciling supplies declared in the return with audited financial statements, and other prescribed particulars. Act-Rules GST - States Sat, 17 Jun 2017 11:37:35 +0530 https://www.taxtmi.com/acts?id=25823