GST

A GST return is a comprehensive record comprising sales, purchases, taxes collected on sales, and taxes paid on purchases. Every registered dealer is obliged to submit a GST return for each registration individually. The frequency and type of GST returns to be filed depend on the taxpayer’s category, such as regular taxpayer, composition dealer, non-resident taxpayer, TDS deductor, Input Service Distributor, etc. Typically, a regular taxpayer is required to submit two returns per month (GSTR-1, GSTR-3B) and an annual return (GSTR-9) for each registration separately.