https://www.taxtmi.com/acts?id=27766 Registered persons, excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit under the GST audit provisions must file the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements and any other prescribed particulars. en-us Mon, 26 Jun 2017 12:59:24 +0530 Tue, 27 Jun 2017 11:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27766 Registered persons, excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit under the GST audit provisions must file the annual return electronically along with the audited annual accounts and a reconciliation statement reconciling declared supplies with the audited financial statements and any other prescribed particulars. Act-Rules GST - States Mon, 26 Jun 2017 12:59:24 +0530 https://www.taxtmi.com/acts?id=27766