Businesses registered under GST must file GST returns on a monthly, quarterly, or annual basis, depending on the nature of their operations. These returns include details of sales and purchases of goods and services, along with the tax collected and paid.

GST is a unified tax system introduced in India to streamline tax compliance. It ensures that services such as registration, return filing, and compliance are accessible and well-integrated.

Taxpayers are generally required to file four main types of returns:

• Return for outward supplies

• Return for inward purchases

• Monthly return

• Annual return

Every entity holding a valid GST registration must file returns, regardless of their business activity, sales volume, or profit status during the return period. This includes inactive or dormant companies, as long as their GST registration is active.

A GST return is essentially a statement that provides the tax authorities with a record of a taxpayer’s total income and expenses over a given period.