GST return filing is the process of submitting the details of your income, expenses, and taxes to the government through the GST portal. GST return filing is mandatory for all registered taxpayers under the GST regime. GST return filing helps in ensuring compliance, avoiding penalties, and claiming input tax credit.

There are different types of GST returns for different categories of taxpayers, such as regular, composition, non-resident, e-commerce, TDS, etc. The due dates for filing GST returns also vary depending on the type of return and the type of taxpayer. You can find more details about the types and due dates of GST returns on the GST portal, which is the official website of the Goods and Services Tax Network (GSTN). The GST portal provides various services and information related to GST, such as registration, payment, invoice, reconciliation, etc.

GST returns must be filed by every business entity that is registered under the GST system. The filing process depends on the nature and turnover of the business.

There are different types of GST returns for different categories of taxpayers, such as regular, composition, non-resident, e-commerce, TDS, etc. The due dates for filing GST returns also vary depending on the type of return and the type of taxpayer. 

A Person whose annual turnover is over Rs.20 lakh or Rs.10 lakh (for special states) must register for GST and for them filing the GST return is mandatorily.

The documents required for GST return filing vary depending on the type of business or constitution. However, some of the common documents are:

• List of Invoices
• List of Purchase Invoices
• Customer GSTIN
• Sales Invoices
• Accounting Data
• Summary of requisite documents i.e. Debit and Credit Note.

GST is a comprehensive indirect tax that is levied on the supply of goods and services in India. It has replaced various indirect taxes such as excise duty, VAT, service tax, etc. that were imposed by the central and state governments.

Any person who is engaged in supplying goods or services or both in India with an annual aggregate turnover exceeding Rs.40 lakh (Rs.20 lakh for special category states) or Rs.10 lakh (for hilly states) must register for GST. Also, certain categories of persons such as casual taxable persons, non-resident taxable persons, e-commerce operators, agents of suppliers, etc. are required to register for GST irrespective of their turnover.

The GST Department will monitor all those who do not file GST Returns and share a list of GST return violators with the relevant GST agencies for further action and compliance. The GST law will also enforce an automatic penalty for those who fail to file or file late GST Returns.

There are different types of GST returns for different categories of taxpayers, such as regular, composition, non-resident, e-commerce, etc. The frequency and due dates of filing GST returns vary depending on the type of return and the turnover of the taxpayer. Some of the common GST returns are GSTR-1, GSTR-3B, GSTR-4, GSTR-9, etc.

GST return filing is an important obligation for every GST-registered taxpayer, as it ensures transparency and accountability in the tax system. Failing to file GST returns on time can attract penalties and interest, as well as affect the credit rating and eligibility for refunds of the taxpayer.