Is thr annual n monthly returns in GST as it is now in VAT?

Every person registered under GST Act has to periodically furnish the details of sales, purchases and tax paid and collected theron by filing return with GST Authorities. Before filing any return payment of tax due is pre requisite otherwise such return will be invalid.

Steps for filing GST return:

GST return can be filed in different forms depending upon the nature of transaction.Return Forms that are applicable for Normal Tax payers and their due dates

☞Monthly Details of inward supplies in FORM GSTR-1 by the 10th of next month.

☞Monthly Details of outward supplies in FORM GSTR-2 by the 15th of next month..

☞ Monthly Filing of Return in FORM GSTR-3 by the 20th of next month.

☞ Annual Filing of Return in FORM GSTR-8 by 31st December of next financial year.

More details :  https://www.legalraasta.com/gst-return/

Correction.

In same websit for GST Annual Return, it shows GSTR-9 for Annual Return.

GSTR – 1 for     Outward sales by business,  

GSTR – 2 for    Purchases made by Business