Q. 94 Kindly share the details what are the data required for filing the GST returns and mention last date of return and how many returns should be filed every month.

Ans. Under GST law, all registered person is required to file monthly or quarterly returns and annual GST returns have to be complied with as per the business criteria. The GST returns have to be filed online on GST Portal. If the aggregate annual turnover is above INR 5 crore in the preceding financial year, then following returns have to filed.

GSTR- 1	Monthly statement of outward supplies of goods and services, invoice wise details to be given   https://taxo.online/wp-content/uploads/2022/02/FORM-GSTR-1.pdf	Due date prescribed in the Act is 11th of the next month
GSTR-3B	Monthly return consolidated details of outward and inward supplies to be given   https://taxo.online/wp-content/uploads/2022/02/FORM-GSTR-3B.pdf	20th of the month
GSTR-9	Annual Return, consolidated details of the FY to be provided   https://taxo.online/wp-content/uploads/2022/02/FORM-GSTR-9.pdf	31st December of the next FY