The objective of this book is to guide the person in a simplified manner for understanding of GST Return and guide for filling of GST Return. The book is written about different types of returns under GST, its due date, preparation, method of submission and other formalities as per rule. GST is implemented from 1st July, 2017, hence it is now in very primary stages. Normal due date of different return are temporary extended through various recommendations made by the GST Council and notifications of the GST authorities. Important recommendations and information require by the dealers are given in the book. This book is updated vide recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017.