The specific documents required for filing Goods and Services Tax (GST) returns in India can vary based on the type of GST return and the nature of the business. However, here is a general list of documents that businesses commonly need for GST return filing:

1. Sales Invoices:

- Invoices issued for the sale of goods or services, containing details such as the GSTIN of the supplier and recipient, invoice number, date, and a description of the goods or services.

2. Purchase Invoices:

- Invoices received for the purchase of goods or services, including details such as the GSTIN of the supplier and recipient, invoice number, date, and a description of the goods or services.

3. Credit and Debit Notes:

- Documents related to credit notes and debit notes issued or received, providing details of adjustments to the original invoice.

4. Bank Statements:

- Bank statements showing transactions related to GST payments and receipts.

5. Input Tax Credit (ITC) Register:

- A register containing details of eligible input tax credits availed on purchases.

6. Export and Import Documents:

- Documents related to export and import transactions, including shipping bills, bill of lading, and customs-related documents.

7. Electronic Cash and Credit Ledger:

- Details of transactions in the electronic cash ledger and electronic credit ledger, reflecting payments made and input tax credits availed.

8. Details of Exempt Supplies:

- Information on supplies that are exempt from GST.

9. Reverse Charge Mechanism (RCM) Records:

- Details of transactions subject to reverse charge, where the recipient is liable to pay GST.

10. Books of Accounts:

- General ledger, trial balance, and other accounting records relevant to GST.

11. E-way Bills:

- E-way bills for the movement of goods exceeding specified amounts and distances.

12. Details of Tax Collected at Source (TCS):

- If applicable, details of tax collected at source on specified transactions.

13. Documents Related to Input Service Distributor (ISD):

- If applicable, documents related to the distribution of input tax credit among branches or units of the business.

14. GSTR-1, GSTR-2A, and GSTR-3B:

- Copies of filed GSTR-1 (outward supplies), GSTR-2A (auto-drafted inward supplies), and GSTR-3B (summary return).

15. Any Other Relevant Documents:

- Any other documents specified by the GST authorities or required for specific transactions.