Suppliers of Goods and Services registered with GST is required to file their sales and purchase summary periodically. They have to remit the GST amount payable with the GST Department after taking the applicable credits and reversals. The filing period is monthly or quarterly depending on the turnover of the supplier. Certain category of suppliers are also required to file annual return depending their turnover. e-Invoicing is applicable certain category of suppliers who is having turnover exceeds threshold limit. GST return filing is mandatory for all registered suppliers irrespective of their volume and NIL return is required to file even if there is no supply of goods or services during the relevant period.