GST return structure requires separate outward, inward and consolidated filings, plus special returns for service distributors and non-residents. Separate return filings are required: distinct returns for outward supplies and inward supplies, plus a consolidated return derived from those two filings; separate returns are also mandated for Input Service Distributors, non-resident taxpayers and Tax Deductors, with each return containing defined components and reporting elements tailored to the class of filer, and the consolidated return reconciling information from the outward and inward supply returns.