GST Challan                   GST Return
It is a one page form used to pay tax It contains details of tax paid (more than one page)
It is done first It is done later

Challan is deposited with Bank along with cash/cheque/net banking (either offline or online)

Return is deposited with concerned Tax Dept.

(either offline or online)

It is to be filed only if there is tax payable

(not in case of GST Credit)

It is to be filed in case of both GST Payable and GST Credit
No need to pay this in case of Nil Return It is to be deposited in case of Nil Return also

(We have to deposit Challan).jpg


  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.