https://www.taxtmi.com/acts?id=27298 The section requires every registered person, except specified exclusions, to furnish an electronic annual return for each financial year in the prescribed form and manner by the prescribed deadline. Registered persons required to obtain an audit must file the annual return electronically with a copy of audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and other prescribed particulars. en-us Fri, 23 Jun 2017 16:43:09 +0530 Fri, 23 Jun 2017 16:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27298 The section requires every registered person, except specified exclusions, to furnish an electronic annual return for each financial year in the prescribed form and manner by the prescribed deadline. Registered persons required to obtain an audit must file the annual return electronically with a copy of audited annual accounts, a reconciliation statement reconciling supplies declared in the return with the audited financial statement, and other prescribed particulars. Act-Rules GST - States Fri, 23 Jun 2017 16:43:09 +0530 https://www.taxtmi.com/acts?id=27298