List of Returns

This discussion outlines the various GST returns required for different types of exporters and SEZ suppliers. It clarifies the filing obligations for those exporting services with or without tax payment, and for SEZ suppliers making supplies with or without tax payment. Key forms like LUT, GSTR-1, GSTR-3B, and GST-RFD-01 are mentioned, along with the importance of filing LUT for exports without payment of tax.