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    <title>Returns under GST</title>
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    <description>Registered persons must file periodic GST returns with frequency tied to activity: GSTR-1 for outward supplies, GSTR-2 for inward supplies and GSTR-3 as the monthly final return. An annual consolidated return is identified as GSTR-9; one contributor lists GSTR-8 as yearly. Input Service Distributors must file a separate return, GSTR-6. Filers should observe the procedural filing deadlines provided for each return form.</description>
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      <description>Registered persons must file periodic GST returns with frequency tied to activity: GSTR-1 for outward supplies, GSTR-2 for inward supplies and GSTR-3 as the monthly final return. An annual consolidated return is identified as GSTR-9; one contributor lists GSTR-8 as yearly. Input Service Distributors must file a separate return, GSTR-6. Filers should observe the procedural filing deadlines provided for each return form.</description>
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      <law>GST</law>
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