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    <description>Registered persons must file an electronic annual return by the due date, with specified exclusions and a separate annual statement for ecommerce operators; audited accounts and a certified reconciliation statement must be furnished by persons exceeding the audit threshold, and the annual return comprises identification details, detailed supply schedules, ITC reporting and reversals, tax payment particulars, prior year amendments, refund and demand particulars, HSN summaries and verification.</description>
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