The companies registered under the GST scheme must file GST return in Delhi. When government executed the levy of this comprehensive income tax system it in turn ensured that services to taxpayers, such as returns, registration, and compliance, are transparent and simple. Individual taxpayers have to file their GST returns using four different forms: supply returns, purchase returns, monthly returns, and annual returns. Small taxpayers who use the composition scheme are required to file quarterly returns. GST return filing in Delhi should be filed entirely online.