GST Registration:
Under the earlier VAT laws, businesses operated under a single centralized registration. However, under GST it is now paramount to get registration in all places of operation, The government has temporarily relaxed the laws regarding multiple registrations for e-commerce sellers, but they will have to undergo the process once the transition period is over.
All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business .
- What is GST Return?
- Who has to file GST Returns?
- What are the types of GST Returns?
- Late Fees for not Filing Return on Time.
In the GST regime, any regular business has to file three monthly returns and one annual return. This amounts to 37 returns in a year.
3.1. Any regular business:
As per Act
| Return Form | Particulars | Interval | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected | Monthly* | 10th of the next month |
| GSTR-2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit. | Monthly* | 15th of the next month |
| GSTR-3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. | Monthly* | 20th of the next month |
| GSTR-9 | Annual Return | Annually | 31st December of next financial year |
| GSTR-3B | Provisional return for the months of July 2017 to March 2018 | Monthly | 20th of the next month |