GST return filing is done to maintain financial accounts per year. GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities.
On the basis of Periodicity, there are two type of GST returns:
- Periodic Returns i.e. Monthly or Quarterly returns; and
- Annual returns for reporting the summary of the periodic returns filed during a financial year.
Forms for Annual Returns