What is a GST Return

A GST Return is a document that a taxpayer registered under Goods and Services Tax (GST) must file with the tax authorities to report:

Sales (Outward supplies)

Purchases (Inward supplies)

Input Tax Credit (ITC)

Tax liability and payments

Purpose of Filing GST Returns
To declare the amount of GST collected on sales.

To claim credit for GST paid on purchases.

To pay the net tax liability.

To maintain compliance and avoid penalties.

Types of GST Returns (India Example)
Here are some common types of GST returns:

Return Type Who Files It? Frequency Purpose
GSTR-1 Registered dealers Monthly/Quarterly Outward sales details
GSTR-3B Registered dealers Monthly Summary of sales, purchases, tax
GSTR-4 Composition taxpayers Annually Summary return for composition scheme
GSTR-9 Regular taxpayers Annually Annual summary return
GSTR-2A/2B View-only (auto-generated) Monthly Input tax credit (from suppliers)