Filing return will be the critical business activity as it determines compliance rating and timely refunds.

A return is a document that a taxpayer is required to file as per the law with the tax administrative authorities. 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 (TDS) or collect the tax (TCS)

Returns to be file by the Taxpayers are as follows :-

S.No.	Return/Ledger	Form Description	Due Date
1.	GSTR 1	Outward supplies	10th of next month
2.	GSTR 2	Inward Supplies	15th of next month
3.	GSTR 3	Monthly return	20th of next month
4.	GSTR 4	Compounding tax payer	18th of month ending quarter (Quarterly return)
5.	GSTR 5	Non- resident foreign tax payer	Last day of registration
6.	GSTR 6	Input Service Distributors	15th of next month
7.	GSTR 7	Tax Deducted at Source (TDS)	10th of next month
8.	GSTR 8	E-commerce operator	–
9.	GSTR 9	Annual Return	31st December  of next Financial year
10.	GSTR 10	GST Final Return	–
11.	GSTR 11	GST Inward supplies statement for UIN	–