<h1>New GST Return Process: Filing GSTR-1 to GSTR-8 by Taxpayer Category with Automated Invoice Matching and Annual Reconciliation.</h1> The proposed GST return process outlines a structured approach for filing various types of returns, including GSTR-1 to GSTR-8, based on taxpayer categories such as regular, compounding, foreign non-resident, and input service distributors. The process includes self-assessment of tax liability, automated invoice matching, and maintenance of electronic ledgers. Returns are to be filed monthly or quarterly, with specific deadlines for different forms. The system allows for revisions and adjustments through debit and credit notes, and mandates the reconciliation of annual returns with audited accounts. Taxpayers can file returns via the GST portal or authorized representatives.