Understanding GST Returns: Key Forms GSTR-1, GSTR-2A/2B, GSTR-3B, Filing Requirements, Penalties, and Deadlines

The various types of returns under the GST law, detailing forms like GSTR-1 for outward supplies, GSTR-2A and GSTR-2B for inward supplies, and GSTR-3B for summarizing tax liabilities. It explains the filing requirements, frequencies, and penalties for late submissions. Special forms like GSTR-4 for composition taxpayers, GSTR-5 for non-residents, and GSTR-5A for OIDAR services are discussed. Annual returns such as GSTR-9 and GSTR-9C for reconciliation are highlighted, along with GSTR-10 for canceled registrations and GSTR-11 for UIN holders. Each form has specific filing guidelines, deadlines, and consequences for non-compliance.