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
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