Businesses that are registered under GST have to file the GST returns monthly, quarterly, and annually based on the business. Here it is necessary to provide the details of the sales or purchases of the goods and services along with the tax that is collected and paid. Implementation of a comprehensive Income Tax System like GST in India has ensured that taxpayer services such as registration, returns, and compliance are within range and perfectly aligned.

An individual taxpayer filing the GST returns has to file 4 forms for filing the GST returns such as returns for the supplies, returns for the purchases made, monthly returns, and annual returns.

GST return filing in India is mandatory for all entities that have a valid GST registration irrespective of the business activity or the sales or the profitability during the period of filing the returns. Hence, even a dormant business that has a valid GST registration must file the GST returns.

A GST return is a document that contains the details of all the income or expenses that a taxpayer is required to file with the tax administrative authorities.