
A GST return is a mandatory document filed by registered taxpayers under India’s Goods and Services Tax (GST) system, detailing their sales (outward supply), purchases (inward supply), tax collected on sales, and tax paid on purchases. It helps determine the net GST liability or refund. Various return forms exist based on taxpayer type and activity, such as GSTR-1 (sales details), GSTR-3B (summary return), GSTR-4 (composition scheme), and GSTR-9/9C (annual returns), with due dates ranging monthly or annually. Even NIL returns must be filed, and delays attract penalties. Filing on time ensures proper input tax credit (ITC) flow and compliance.