What Are the Returns Applicable Under GST?

Filing GST return under the GST regime will be most critical business activity as it will also determine compliance rating and timely refunds. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return.

Similarly, there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).

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