https://www.taxtmi.com/acts?id=28505 Registered persons, excluding specified categories, must file an electronic annual return in the prescribed form and manner by the statutory annual deadline. Those required to obtain an audit under section 35(5) must also submit the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars. en-us Thu, 29 Jun 2017 16:05:18 +0530 Thu, 29 Jun 2017 16:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28505 Registered persons, excluding specified categories, must file an electronic annual return in the prescribed form and manner by the statutory annual deadline. Those required to obtain an audit under section 35(5) must also submit the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, plus any other prescribed particulars. Act-Rules GST - States Thu, 29 Jun 2017 16:05:18 +0530 https://www.taxtmi.com/acts?id=28505