Annual return.

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..... ributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such f .....

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..... the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed. - - statute, statutory .....

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