Registered taxpayers must file GST returns under the CGST Act, 2017 to avoid late fees and penalties.

Under the CGST Act, 2017, registered taxpayers must file GST returns by specified due dates, detailing tax liabilities and payments. Failure to comply results in late fees, penalties, and interest. Various return forms apply based on taxpayer type, including GSTR-1 for tax invoices, GSTR-3B for supply details, and GSTR-9 for annual returns. Special provisions exist for non-resident taxpayers, e-commerce operators, and those under composition schemes. Each form has specific filing requirements and deadlines, such as monthly, quarterly, or annually, depending on the taxpayer's registration and turnover.