about gst returns

For the time being only two return need to be filed monthly for regular GST dealer i.e. GSTR 3B and GSTR1

A) GSTR 3B - Following are normally shown in this retrun ( Due date normally 20th of next month )

a ) Sales and corresponding GST collected for the month ( Including RCM )

b ) ITC for the month. ( No need to show purchase amount but should have proper working for the same )

c ) Offset the Output liability with input and pay the balance if any through cash.

B ) GSTR 1 -  Following are normally shown in this retrun - ( Due date normally 10th of next month )

Output supply made for the month - B2B sales, B2C sales, Export sales, Nil rated sales, Exempt sales etc. which will be reflected in the counter party GSTR 2A.

Apart from this Annual return need to be filed in GSTR 9