This document provides a detailed overview of Goods and Services Tax (GST) returns, covering both the existing and new return systems. It explains various return forms like GSTR-1, GSTR-3B, GSTR-4, and others, including their purpose, filing requirements, and due dates. The guide also details the new GST return regime effective from October 2020, outlining the different return forms and their applicability. This resource is invaluable for taxpayers, accountants, and anyone needing to understand GST compliance in India.