A GST return is filed with the tax administrative authorities by the taxpayer containing income details. To calculate the tax liability, GST return is used by the tax authorities.
GST return filed by the registered dealer consist the details in relation to the following:
Monthly Details of outward supplies in FORM GSTR-1 by the 10th of next month.
Monthly Details of inward supplies in FORM GSTR-2 by the 15th of next month.
Monthly Filing of Return along with payment of tax due in FORM GSTR-3 by the 20th of next month.
Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.