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BB-1 Packet State of Hawaii Basic Business Application Instructions and G-45/49, Ins. General Instructions for Filing General Excise/Use Tax Returns.Step-By-Step Instructions for Filling in Your Form G-49 (Annual Return and Reconciliation) . 13-17. Instructions for Filing an Amended Form G-49 . Step-By-Step Instructions for Filling in Your Form G-49 (Annual Return and Reconciliation) . . 13-18. ScheduleofGeneralExciseTaxExemptionsandDeductions. You Also Must File Form G49 – Hawaii GE Tax Annual Reconciliation In addition to form G-45, Hawaii General Excise Taxpayers must complete form G-49 (Annual Step-By-Step Instructions for Filling in Your Form G-49 (Annual Return and Reconciliation) . . . 8-9. Schedule of General Excise Tax Exemptions and Please read all Hawaii State-provided form instructions carefully. of the year you have to file one more Hawaii GE Tax return (form) called the G-49.