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    <title>Annual return.</title>
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    <description>Registered persons, excluding Input Service Distributors, persons under specified reverse charge schemes, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year by the prescribed deadline. Registered persons required to have accounts audited must submit the annual return electronically together with audited annual accounts, a reconciliation statement reconciling supplies in the return with the audited financial statement, and any other prescribed particulars.</description>
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      <description>Registered persons, excluding Input Service Distributors, persons under specified reverse charge schemes, casual taxable persons and non-resident taxable persons, must electronically furnish an annual return for each financial year by the prescribed deadline. Registered persons required to have accounts audited must submit the annual return electronically together with audited annual accounts, a reconciliation statement reconciling supplies in the return with the audited financial statement, and any other prescribed particulars.</description>
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