The main reporting obligation for all Indian GST registered entities is the periodic GST return (form GSTR-3B).
The frequency of the returns is based on the taxpayer's aggregate turnover, as follows:
- Ìý
•ÌýÌýÌýÌý Normal registered persons with an aggregate turnover of up to INR 50 million have the option of filing their GST return on a quarterly basis and filing the monthly statements of outward supplies (form GSTR-1) through an invoice filing facility (IFF) in the GST common portal, along with payment of taxes by the 25th of the subsequent month.
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•ÌýÌýÌýÌý Large taxpayers with an aggregate turnover of more than INR 50 million must file GST returns and pay taxes on a monthly basis.
The
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Web page updated on 17 Mar 2025 17:41