evidence: There are 13 returns in total under the GST regime. These are GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5B, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, GSTR-08, ITC-04. Besides the GST returns, there are input tax credit statements available to taxpayers, i.e., GSTR-2A and GSTR-2B. Small taxpayers registered under the QRMP scheme also have an Invoice Furnishing Facility (IFF) available. Businesses are required to report the details of outward supplies of goods and services. This includes debit credit notes and invoices issued for sales transactions during a period. All normal taxpayers, including casual taxable persons registered under GST, have to file GSTR-1. [...] This return has to be filed by non-resident foreign taxpayers registered under GST who engage in business transactions in India. This return consists of details of outward supplies, inward supplies, tax liability, taxes paid, and credit/debit notes. This ITR becomes due by the 20th of every month.