This is known as return and it includes details of every sale and purchase. Under this system of taxation, concerned individuals must file their GST return 26 times in a year.The GSTR-5 return is to be filed monthly by the 20th of each month under GSTIN that the taxpayer is registered in India.There are Four GST types namely Integrated Goods and Services Tax (IGST), State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST), and Union Territory Goods and Services Tax (UTGST).