GST Return is the statement of Sales and Purchases during respective period.

There are a total of 11 types of returns under the GST.

GST monthly/quarterly return is mandatory for all types of business i.e. even in case of NIL turnover GST return is mandatory to file every month/quarterly.

Every registered taxable person is required to file returns under the GST law. If you have not performed any business activities during the period covered by a return, you need to file a Nil return.

There are some entities that will need to register for GST but aren't required to file returns regularly, such as UN bodies (and foreign consulates) must register for a unique GST ID, but they are required to file returns only for months during which they make purchases.

Some entities do not need to register or file returns. Government entities and Public Sector Undertakings (PSUs), entities dealing with non-GST supplies, and those who deal with exempted/Nil rated/non GST goods and/or services will neither be required to register under the GST nor file returns.

Yes GST registration Number can be surrendered with valid reason

Before we dive into GST returns, let us first try to understand who a Non-Resident taxpayer is. A Non-Resident taxpayer is a taxable person who occasionally undertakes transactions involving supply of goods and/or services but who has no fixed place of business in India.

Non-Resident taxpayers are required to file the GSTR-5 for their registered period (which can range from days to weeks to months). This return has to be filed within a period of 7 days after the expiry date of the registration. If the registered period is more than a month, then this return has to be filed every month for the remainder of the registered period.

Yes, all e-commerce operators who allow other suppliers to sell goods or services through their portals are required to file the GSTR-8 return. Those who use their own portal to sell their goods or services need not file this return. The GSTR-8 needs to be filed before the 10th of the following month, and it contains:

The taxpayer's basic information (name, GSTIN, etc).
The period to which the return pertains.
Supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons.
Your customers' basic information (whether or not they are registered taxpayers).
The amount of tax collected at source, tax payable, and tax paid.

Any business that permanently terminates its operations is required to file the GSTR-10, also known as the final GST return.

The GSTR-11 return is to be filed only by those entities or persons that possess a Unique Identity Number (UIN), and only during those months when they make inward supplies (purchases). It must be filed before the 28th of the following month.

Ensure that you record the purchase in your GSTR-2. Since there will be a mismatch between your vendor's GSTR-1 and your GSTR-2, it will be reflected in your vendor's GSTR-1A. The GSTR-1A allows your vendor to update the sales information filed in their GSTR-1 and shows any mismatches in the details provided by the buyer in their GSTR-2.

Once your vendor accepts the changes shown in the GSTR-1A, their GSTR-1 will be automatically updated.

Yes GST Return (GSTR-3B) is mandatory in any cases, all registered person has to file NIL return in case of NIL sale value