GST return filing is a process of submitting the details of sales and purchases made by a business to the government for a specific period. The GST returns can be filed online on the GST portal. The frequency of filing the returns depends on the type of business and turnover.

The following are the types of GST returns that need to be filed by businesses:

1. GSTR-1: This return contains the details of all the outward supplies made by the business during a specific period.

2. GSTR-2A: This return is an auto-populated return that contains the details of all the inward supplies received by the business during a specific period.

3. GSTR-2B: This return is an auto-populated return that contains the details of all the inward supplies received by the business during a specific period, along with the input tax credit.

4. GSTR-3B: This return is a summary return that contains the details of all the outward and inward supplies made and received by the business, along with the input tax credit and tax payable.

5. GSTR-4: This return is to be filed by businesses registered under the Composition Scheme.

6. GSTR-5: This return is to be filed by non-resident taxpayers.

7. GSTR-6: This return is to be filed by businesses registered under the Input Service Distributor (ISD) category.

8. GSTR-7: This return is to be filed by businesses required to deduct TDS under GST.

9. GSTR-8: This return is to be filed by businesses required to collect TCS under GST.

10. GSTR-9: This return is an annual return that contains the details of all the outward and inward supplies made and received by the business during a financial year.

11. GSTR-9A: This return is to be filed by businesses registered under the Composition Scheme for the previous financial year.

12. GSTR-10: This return is to be filed by businesses that have surrendered their GST registration.

The due dates for filing the GST returns vary depending on the type of business and turnover. It is important for businesses to file their GST returns on time to avoid penalties and interest charges.