The document outlines the necessary details for filing the annual GST return, including categories for expenditure and income. Key expenditure items include total purchases, sales returns, and other expenditures, while income details encompass total sales, exports, and other financial metrics. It also highlights the importance of profit and loss statements, outlining gross profit, profit after tax, and net profit.

1. Required
Details for
Filing GST
Return
Details to be provided in the case of
annual return filing of GST

2. Details of expenditure:
• Total purchases (inter-state)
• Total purchases (intra-state)
• Total imports
• Other purchases
• Sales return
• Other expenditure

3. Details of income:
• Total sales (intra-state)
• Total exports
• Other supplies on which no GST is paid
• Purchase returns
• Other income

4. Other amount
• Arrears (Audit/Assessment etc.)
• Refunds

5. Profit and loss statement
• Gross profit
• Profit after tax
• Net profit