A GST Return is a document that taxpayers must file with the GST department to declare their income, sales, and expenses. It includes details of:
Sales and Purchases
Output GST (on sales)
Input Tax Credit (ITC) Claimed
Tax Liability

GST Return filing is mandatory for:
Regular Taxpayers: Businesses with turnover above the threshold limit
Composition Scheme Dealers: Businesses opting for the composition scheme
E-Commerce Operators: Platforms facilitating online sales
Non-Resident Taxable Persons: Conducting business in India

Avoid Penalties: Prevent late fees and interest on delayed returns
Claim Input Tax Credit (ITC): Maximize tax benefits by claiming ITC
Maintain Compliance: Ensure seamless business operations
Build Business Credibility: Establish trust with vendors and customers

For Regular Taxpayers:

• Sales & Purchase Invoices
• GSTIN of Supplier & Recipient
• Details of Debit/Credit Notes
• Summary of Input Tax Credit (ITC)

For Composition Dealers:

• Sales Summary with Tax Paid
• Summary of Purchases & Expenses
• GSTIN of Business Entity