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    <description>Registered persons must furnish an electronic annual return for each financial year in the prescribed form and manner by the deadline following the end of the year; specified categories (Input Service Distributors, persons under certain reverse-charge arrangements, casual taxable persons and non-resident taxable persons) are excluded. Persons subject to statutory audit must file the annual return with a copy of audited annual accounts, a reconciliation statement reconciling declared supplies with the audited financial statements, and other prescribed particulars.</description>
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      <description>Registered persons must furnish an electronic annual return for each financial year in the prescribed form and manner by the deadline following the end of the year; specified categories (Input Service Distributors, persons under certain reverse-charge arrangements, casual taxable persons and non-resident taxable persons) are excluded. Persons subject to statutory audit must file the annual return with a copy of audited annual accounts, a reconciliation statement reconciling declared supplies with the audited financial statements, and other prescribed particulars.</description>
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