https://www.taxtmi.com/acts?id=26167 Registered persons, excluding specified categories, must electronically furnish an annual return for each financial year by the prescribed due date. If subject to audit, the return must be filed with audited annual accounts and a reconciliation statement reconciling declared supply values with audited financial statements, along with any other prescribed particulars. en-us Sat, 17 Jun 2017 14:57:11 +0530 Sat, 17 Jun 2017 14:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26167 Registered persons, excluding specified categories, must electronically furnish an annual return for each financial year by the prescribed due date. If subject to audit, the return must be filed with audited annual accounts and a reconciliation statement reconciling declared supply values with audited financial statements, along with any other prescribed particulars. Act-Rules GST - States Sat, 17 Jun 2017 14:57:11 +0530 https://www.taxtmi.com/acts?id=26167