GST Return filing is a document that contains all of the data of earned income that a proposed taxpayer must file with the tax administrative authorities. The tax administration uses this to compute the tax liability. GST stands for Goods and Services Tax. It is an indirect tax that has largely replaced many other indirect taxes in India, including excise duty, VAT, and services tax. The Goods and Services Tax Act was passed by Parliament on March 29, 2017 and came into effect on July 1, 2017.