GST Return Filing

Under the GST Act, those businesses that have been registered have to file the GST returns on a monthly, quarterly, or annual basis depending on the type of business. In this case, it has been made mandatory to furnish the details of sales or purchases of goods and services as well asabout the the tax that is collected and paid.
An individual taxpayer who is filing GST returns is also required to file 4(four) forms for filing of the GST returns which are : returns for the supplies, returns for purchase made, monthly basis GST returns and the annual GST returns.
In India filing of GST Returnhas been made compulsory for all the entities that have a GST registration notwithstanding the business activity or the sales or profitability during the period of filing of the GST returns. Therefore, even a dormant business is also required to file the GST Return if it has a valid GST registration certificate.
GST return can be defined as a document that contains the particulars of all the income or the expenses that the taxpayer is required to furnish file with the tax administrative authorities.