Registered dealers shall be required to file the following returns: • Monthly Return: Every registered taxable person shall be required to e-file a monthly return for inward and outward supplies of goods and/or services, input tax credit availed, tax payable, tax paid and other particulars within the due date prescribed for the respected month. • Return for composition scheme: Dealers paying tax under the composition scheme shall have to file a return for each quarter or part, thereof, electronically within 18 days after the end of such quarter. • TDS return: Every dealer who is required to deduct tax at source shall file a return electronically within 10 days after the end of the month in which the said deduction is made. • Return for input service distributor: Every input service distributor shall file an e-return for every calendar month or part thereof, within the 13 days after the end of the particular month. • First Return: Every registered taxable person paying the CGST/SGST on all intra-state supplies of goods and/or services shall have to file the first return from the date on which he/she became liable for registration till the end of the month in which the registration has been granted • Annual return: An annual return will have to be filed for each financial year by every registered taxable person. This needs to be done on or before the 31st day of December, following the end of the particular financial year. • Final return: Every registered taxable person who applies for a cancellation of his/her registration shall have to file a final return within 3 months of the date of cancellation or the date of cancellation order, whichever is later, in a prescribed form.