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 |