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
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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
