What is a GST return under the Indian Goods and Services Tax (GST) regime?

A GST return is basically a form that every registered taxpayer under India’s GST regime has to file periodically. It contains details of all your business transactions for a specific period — like sales, purchases, tax collected, and tax paid.

Why is it important? Well, this is how the government tracks your tax liability and allows you to claim Input Tax Credit (ITC) on your purchases. The data in your GST returns helps match invoices between you and your suppliers/customers, so accuracy is critical.

There are different types of GST returns depending on your type of business — for example:

GSTR-1 for outward sales

GSTR-3B for a monthly tax summary

GSTR-9 as an annual return And others for specific cases like composition dealers, e-commerce operators, etc.

Even if you had no business activity, you still need to file a “nil return” to stay compliant. Late filing can attract penalties and interest, so it’s a routine but very important part of running a GST-registered business in India.