A "GST return" refers to the GST reporting that occurs on Form 709 (gifts) or Form 706 (estates),including schedules that compute inclusion ratios and record allocations or elections. There is no stand-alone GST return; instead, GST is integrated into gift and estate filings. Complete,consistent reporting preserves exemption value across generations.

Teams complete GST schedules within 709/706, computing inclusion ratios and recording elections.Copies are stored with trust documents to inform future distributions and audits.