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GST (GOODS & SERVICES TAX) RETURN FILING INTRODUCTION Businesses registered under GST have to file GST returns monthly, quarterly, annually to provide the information related to their sales, purchases, income tax paid, etc. Taxpayers have to file returns for every GSTIN he has registered on the portal. There are various types of registrations; the type of return to be filed depends on the registration such as, a regular taxpayer, composite dealer, e-commerce operator, Input Service Distributors (ISD), a casual taxable person, etc. There are 22 types of GST returns, out of which 11 Returns are active, 3 are suspended, and 8 are only view-in nature. GSTR-1 This return is filed by every regular taxpayer including casual taxable person for reporting details of outward supplies of goods & services made by him. It can be filed every quarter by the 13th of the month following the quarter end if he has opted for the same, or by 11th of every month if has not opted for quarterly scheme