TaxTMI 
TaxTMI 
Whether all (Currently only Service Tax Assesses) are required to file return monthly?
Returns under GST
23 Feb 2017 
5 Replies 
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GST returns filing frequency requires registered persons to file periodic forms for outward, inward and final returns.
Registered persons must file periodic GST returns with frequency tied to activity: GSTR-1 for outward supplies, GSTR-2 for inward supplies and GSTR-3 as the monthly final return. An annual consolidated return is identified as GSTR-9; one contributor lists GSTR-8 as yearly. Input Service Distributors must file a separate return, GSTR-6. Filers should observe the procedural filing deadlines provided for each return form. (AI Summary)
Registered persons must file periodic GST returns with frequency tied to activity: GSTR-1 for outward supplies, GSTR-2 for inward supplies and GSTR-3 as the monthly final return. An annual consolidated return is identified as GSTR-9; one contributor lists GSTR-8 as yearly. Input Service Distributors must file a separate return, GSTR-6. Filers should observe the procedural filing deadlines provided for each return form. (AI Summary)