Changing face of filing returns under GST

Original Model . Three forms are to be filed in a month and one additional annual return. So, total 37 returns are to be filed.  .GSTR1 is to be filed by the seller by 10th of next month. This gets auto-populated to the buyer who corrects it and then files GSTR2 by 15th of the month. After that,  GSTR3 contains tax liability of an assesse as the seller and input tax credit as the buyer.…