Who are required to file Annual Return under CGST Act 2017? Also explain the time limit for filing such return. Is there any requirement of furnishing of the audited annual accounts?

Person liable to file annual return: Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or Section 52, casual taxable person and a non resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed. Due date is 31st Dec. after end of year: Annual return shall be filed on or before the 31st day of December following the end of such financial year. Persons liable to Audit Audit report to be furnished along with reconciliation statement: Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub- section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling 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.