Under the Goods and Services Tax (GST) regime in India, taxpayers are required to file monthly and quarterly returns. Here’s an overview of GST monthly and quarterly returns:

1. a. Monthly Returns: a. GSTR-1: This return captures the outward supplies made by the taxpayer. It includes details such as invoices issued, taxable value, and GST collected. The due date for filing GSTR-1 is the 11th of the following month.

   b. GSTR-3B: This return summarizes the taxpayer’s inward and outward supplies along with the corresponding tax liability. It also includes details of input tax credit claimed. The due date for filing GSTR-3B is the 20th of the following month.

   c. GSTR-9/9C: GSTR-9 is an annual return, but it requires the taxpayer to provide consolidated information for the entire financial year. It needs to be filed by December 31st of the subsequent financial year. GSTR-9C is a reconciliation statement that needs to be filed by taxpayers whose annual turnover exceeds a specified limit.

2. a. Quarterly Returns: a. GSTR-4: This return is filed by taxpayers who have opted for the Composition Scheme under GST. It provides a summary of outward supplies, tax payable, and payment details. The due date for filing GSTR-4 is the 18th of the month following the end of the quarter.

   b. GSTR-8: This return is applicable to e-commerce operators. It includes details of supplies made through their platform and the corresponding tax collected. The due date for filing GSTR-8 is the 10th of the following month.

It’s important to note that the due dates for GST returns may vary based on notifications and updates issued by the government. It’s advisable to check the official GST portal to ensure compliance with the latest filing deadlines.

Late filing or non-compliance with GST return filing requirements can attract penalties and interest charges. Therefore, taxpayers should ensure timely and accurate filing of their GST returns to avoid any issues.