Who should file GST Returns?
In the GST regime, any regular business has to file three monthly returns and one annual return. This amounts to 37 returns in a year.
GSTR-1 monthly return filed electronically and other two returns – GSTR 2 & 3 will get auto-populated by deriving information from GSTR-1 filed by your vendors.
There are separate returns required to be filed by special cases such as composition dealers.