Periodic filing of GST returns (GSTR-1, GSTR-3B, etc.) declaring sales, purchases, tax collected, and tax paid, as required for every GST-registered entity.
All GST-registered businesses that must report their transactions monthly/quarterly/annually to remain compliant.
GST Network (GSTN) / CBIC, CGST Act 2017
GST login credentials; sales & purchase invoices; input tax credit details; e-way bills (if applicable); bank statement; previous return data.
GSTR-1 (outward supplies), GSTR-3B (summary return), and GSTR-9 (annual return), among others based on taxpayer type.
Late fees and interest on unpaid tax apply, and continued non-filing can lead to registration cancellation.