What is GST Challan

It is a simple form to pay tax

It is required to be filed in case of GST Payable

It is not required in case of GST Credit

 

(we-have-to-deposit-challan).jpg

 

What is GST Return

It is a form which contains details of how tax is computed

It is required in all cases -->Whether GST Payable or GST Credit or Nil Return (No Sales Purchase)

 

Difference is as follows

              GST Challan                   GST Return

It is a form to pay tax

It contains details of tax 
It is done first It is done later

It is required in case of GST Payable

It is always Required

GST Payable or GST Credit or Nil Return

There is only Single Challan

GST PMT-06

There are Different GST Returns

(GSTR3B/GSTR1 etc)

 

 

Which Return to be filed by Tax Payer?

It depends upon whether tax payer is a Regular Dealer or a Composition Dealer

Lets learn about it in detail

 

  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.