Schedule GST – Information Regarding Turnover/Gross Receipt Reported for GST AY 2026-27

‘Schedule GST’ in the Income Tax Return (ITR) form is applicable to assessees who are registered under the Goods and Services Tax (GST) and are required to report turnover or gross receipts declared in their GST returns. This schedule is intended to ensure consistency and reconciliation between turnover declared in ITR and GST returns.

The schedule requires details such as the GSTIN (Goods and Services Tax Identification Number) and the annual value of outward supplies (i.e., turnover) as reported in the GST returns filed during the relevant financial year. This information must be provided separately for each GSTIN held by the assessee.

This schedule is applicable to ITR-3, ITR-5, and ITR-6. Although Schedule GST is not included in ITR-4, details of GSTIN and turnover are required to be furnished under the heading ‘Information Regarding Turnover/Gross Receipt Reported for GST’ within the ITR-4 form.