Purpose of this return is to furnish details of all sales including B2B and B2C. Due date of this return is 10th of every month and in case of a quarterly return, the end of next month of every quarter.
This is a summary return with details of net tax liability based on the output & input tax. Due date of this return is 20th of every month.
A business who opt for composition scheme and needs to pay to subsidize GST rates from 1% to 5% & file this quarterly return.
The purpose of this return is to rectify/resolve the mismatch in sales figures with your customers to whom you raise the tax invoice
An e-commerce operator who needs to collect TCS (Tax collected at source) under GST requires to file this return till 10th of every month.
This is the Annual GST return, which is to be filed by all registered persons till 31st March of every financial year.