GST return filing framework sets periodic compliance rules, filing timelines, payment linkage and correction limits for registered persons. Furnishing of returns under the GST regime requires different categories of registered persons to file periodic electronic returns covering supplies, input tax credit, tax payable, tax paid and other prescribed particulars. A regular registered person, other than excluded classes, must furnish monthly returns, while the Government may notify specified classes for quarterly filing. Composition taxpayers, persons required to deduct tax at source, Input Service Distributors and non-resident taxable persons are subject to separate return periods and filing timelines.