GST Return is a document filed containing the details of income which is used by the tax authorities to calculate the tax liability.
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Goods and Services tax also abbreviated as GST is a much-heard term by now. It's an indirect tax imposed on the supply of goods and services sold/provided. As a taxpayer, GST registration is required for those whose businesses turnover exceeds Rs 40 lakhs (Rs 20 lakhs for service providers, Rs 10 lakhs for NE and hill states.
Goods and Services Tax (GST) was introduced to us as a better and simplified version of all the indirect taxes which were imposed on us in the past. As we know taxes are classified as direct and indirect taxes. Direct taxes are imposed on the income of the individuals, and Indirect taxes are not directly on the income of individual. There were many indirect taxes levied by state and the central government in the past like VAT, excise duty, entertainment tax, service tax and much more. To simplify those taxes came GST. It is an indirect tax form on the supply of goods and services.
GST law comprised of CGST, SGST, and IGST.