GST Return filing is compulsory for all registered person irrespective of turnover. If you have taken registration in GST, you need to file return periodically even if there is no transaction at all.

 

GST Return forms

Return Form

Purpose

Filed by

Frequency

GSTR-1

Outward Supply

Regular Taxable Person

Monthly/Quarterly

GSTR-2

Inward Supply (currently suspended)

Regular Taxable Person

Monthly/Quarterly

GSTR-3

Summary Return (currently suspended)

Regular Taxable Person

Monthly/Quarterly

GSTR-3B

Summary Return

Regular Taxable Person

Monthly

GSTR-4

 

Registered under Composition

 

GSTR-5

 

Non Resident

 

GSTR-6

 

Input Service Distributer

 

GSTR-7

 

Tax Deducter

 

GSTR-8

 

Non resident

 

GSTR-9

Annual Return

 

 

GSTR-10

Final Return

Who surrender GST Registration

Once