There are mainly 2 Return which very GST holder need to file.
GSTR3B need to file every month reporting every GST Sales and Purchase. Also clear payment for GST it takes the only summery of IGST, CGST, SGST in Purchase and Sales. You Usually need to paid in Challan with the Netbanking. And clear due for every month
GST3B Return Included
Sales Value with IGST, CGST and SGST
Sales to Unregister GST person(B2C) with mention of every State
Purchase IGST, CGST and SGST (No purchase Value only Tax)
Nil Value Sales, Export if any
Due date of GTR3B is depend on circile and your turnover now. it can be 20-24
GST Return Sales Value
Penalty Per Day
Positive Sales Value
It only includes Sales in a month or quarter it is optional, Mandatory Monthly only if you 1.5 Crores or more Turnover.
Sales to Registered GST holder(B2B)
GST number of other Party
GST Taxable Value with the IGST or CGST and SGST
Sales to Unrequested GST holder(B2C)
GST Taxable Value with the IGST or CGST and SGST with Sate of Sale
Any Credit Note
Any Debit Note
Note for GSTR1:
It is recommended to opted for monthly as many companies sized Your Payment.
Due date of GTR3B is depend on circile and your turnover now. it can be 10-12 of month
It is only Mantuary for the Turnover 1.5 Crores or more.
It summarised Whole year with the Audit for CMA or CA.