GST RETURN

 if the sale of taxable products is more than 40 lakhs then gst registration is required and gst levied only on taxable products but if sale is less than 40 lakh then no registration or gst
taxable supplies excluding the value of inward supplies on which tax is payable by a person on
reverse charge basis

You are liable to file GST return even your turnover below 40 Lacs

Every registered person mandatorily required to file GST returns.

Only setoff input tax credit against Output tax

If you have GST Registration, then it is mandatory to file Return. weather you do Business below GST limit or nil.. incase No busienss Nil Return Recommended