In India GST came from 1st July , 2017. And with the advent of it came many confusions and problems too. However now the system is smoothening. The processes of returns are becoming easier and understandable too. However in this blog I will recap the whole procedure of filing of GST Returns. There are basically 5 types of persons under GST. They are - Regular Dealer , Composition Dealer , Non Resident Person , Input Service Distributor , Casual Taxable Person , UIN Holder (i.e. United Nations , Embassy or any International Organisations). REGULAR DEALER AND COMPOSITION DEALER Whenever the turnover of a business entity crosses 10 lakhs / 20 lakhs as applicable then a person is compulsorily required to get registered under GST. He may opt for either Regular Scheme or for Composition Scheme. Regular scheme does not have any maximum limit , however Composition scheme has a maximum limit of turnover of 1.5 crore i.e. when the turnover of the business enti...