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    <title>Annual return.</title>
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    <description>Every registered person, except specified excluded categories, must electronically furnish an annual return for each financial year in the prescribed form and manner by the statutory deadline. Registered persons subject to statutory audit must file the annual return electronically together with audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars.</description>
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      <description>Every registered person, except specified excluded categories, must electronically furnish an annual return for each financial year in the prescribed form and manner by the statutory deadline. Registered persons subject to statutory audit must file the annual return electronically together with audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars.</description>
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