Return filing

[Antony Kaitharath]

We are supplying auditorium for rent to unregistered persons and also sell space for advertising in our own print media. Our annual receipts are below 1.5 crores and opted for a quarterly return filing. Whether we had to file any other returns than GSTR-1 and GSTR-3B.

Thanks in advance.

[Ganeshan Kalyani]

As of now only GSTR-1 & GSTR-3B need to be filed.

AI Summary

GST return filing: only GSTR-1 and GSTR-3B required for supplies and advertising sales under quarterly filing. Only the standard periodic returns - GSTR-1 (outward supplies) and GSTR-3B (summary return and payment) - are required to be filed for supplies of auditorium to unregistered persons and sale of advertising space where the taxpayer has opted for quarterly filing and falls below the stated turnover threshold; no additional returns are indicated in the advisory.