Dec 16, 2022
A GST return is a statement that a taxpayer must file separately on each registration under the GST law. Regular taxpayers, composition vendors, e-commerce operators, TDS deductor, non-resident taxpayers, and Input Service Distributors (ISDs), among others, can decide the number of GST returns to be filed. For each GST submission, a regular taxpayer is usually expected to file two monthly returns (GSTR-1, GSTR-3B) and an annual return (GSTR-9/9C).