Jul 12, 2024
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Who needs to file Return in GST regime?

Every person registered under GST will have to file returns in some form or other. A registered person will have to file returns either monthly (normal supplier)

or quarterly basis (Supplier opting for composition scheme). An ISD will have to file monthly returns showing details of credit distributed during the particular

month. A person required to deduct tax (TDS) and persons required to collect tax (TCS) will also have to file monthly returns showing the amount deducted/collected

and other specified details. A non-resident taxable person will also have to file returns for the period of activity undertaken.

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