GST is Goods and Services Tax and GST Return is a format in which respective taxpayers have listed under the GST (Goods and Services Tax) law and they have to separately file for each registration accordingly. After successful business registration, a unique registration number is generated and assigned namely Goods and Services Tax Identification Number (GSTIN).
A regular taxpayer is bound to file two returns per month namely – GSTR-1 and GSTR-3B. Also, GSTR-9/9C (an annual return) has to be filed for each GST registration separately.
