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Return Filing Under GST in 2024: A Complete Overview – Your Company Registration Return Filing Under GST requires registered dealers to file periodic returns, detailing sales, purchases, Output GST, and Input Tax Credit. Monthly returns include GSTR-1, 3B, etc. Quarterly returns include CMP-08. Annual returns include GSTR-4, 9, 9A, 9C, and 10. Late fees and interest apply for delays.