The businesses registered under GST have to file returns monthly, quarterly and annually based on the category of business through the GST website. They have to provide the details of the sales and purchases of goods and services along with the tax collected and paid. All filing of returns will be done online

Implementation of a comprehensive Income Tax system like GST in India will ensure that taxpayer services such as registration, returns, and compliance are transparent and straightforward. Individual taxpayers will be using 4 forms for filing their GST returns such as the return for supplies, return for purchases, monthly returns, and annual return. Small taxpayers who have opted for a composition scheme will have to file quarterly returns.

GST return is an official document that furnishes all the purchases, sales, tax paid on purchases, and tax collected on sales related details. The GST returns is required to be filed on which the taxpayer has to pay off the tax liability.

The registered business owner who part of the following activities needs to file a GST return :-

• Sales
• Purchase
• Output Goods and services tax (on Sales)
• Input Tax Credit with
• GST paid on the purchase