GST returns: filing obligations, key forms, due dates and ITC reconciliation responsibilities for registered taxpayers.

Registered taxpayers must file specified GST returns: FORM GSTR 1 for outward supplies (monthly or QRMP quarterly), auto populated recipient statements GSTR 2A and monthly static GSTR 2B for ITC verification, and monthly self declaration GSTR 3B consolidating supplies, Input Tax Credit, tax liability and payment; returns for special categories (composition, non residents, OIDAR, ISD, TDS/TCS operators) follow separate forms and due dates. Mandatory nil filing, reconciliation of GSTR 1 with GSTR 2B before GSTR 3B, non revision of certain filed returns, QRMP payment mechanics, and penalties for late or non filing are central operational requirements.

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