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Return every month which requires details of sales and purchases for the month.
Annual GST Return must be filed by all GST entities having GST registration.
It Must be filed by composition dealers on a quarterly basis.
A return that requires the details of outward supplies which must be filed every month by businesses having annual revenue of over Rs.1.5 crores and quarterly if the business has a yearly revenue of less than Rs.1.5 crores.
A chartered accountant in practice has to certify a GST reconciliation statement which involves a GST audit. Team my True Books helps with the preparation of reconciliation statements.