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All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business.
GSTR 3B is required to be filed monthly for all registered non composition business.
GSTR 1 is required to be filed monthly if turnover exceeds Rs. 1.5 crore, upto 1.5 crore this can be filed quarterly.
Composition holders need to file quarterly returns.
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