A Detailed Guide to New GST Returns: Normal, Sahaj and Sugam Forms

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April 1, 2019

Normal, Sahaj and Sugam Forms

It is CBIC which has released the proposed format for the new GST Returns, named Normal, Sahaj and Sugam. The new simplified GST Forms would be mandatory from 1st July 2019 onwards.

As per this format, taxpayers having a yearly turnover of up to Rs. 5 Crores and those who have opted for quarterly returns are free to choose any of the quarterly returns i.e. Sahaj, Sugam or Normal Quarterly Return to file them up.

Future GST Returns: Normal, Sahaj and Sugam Forms

Form GST Ret-1 or The Normal Return [Monthly/Quarterly Return]

The Normal Return or Form GST Ret-1 can be used to file tax on a Monthly or quarterly basis depending on the case. The Normal Return or Form GST Ret-1 can be used by a taxpayer reveal details of the outward supplies, inward supplies made by them during the particular tax period and claim a credit on missing invoices.

The Normal GST Return can be filed either monthly (for taxpayers with turnover more than Rs 5 crores) or quarterly (for taxpayers with turnover up to Rs 5 crores).

Download New GST Return – Normal Form in PDF

Form GST Ret-2 or The Sahaj Return [Quarterly Return]

Form GST Ret-2 or the Sahaj Return is the Quarterly Return which can be used to declare the Outward supply under the category of Business to Customer, i.e, B2C and the inward supplies attracting reverse charge only.

The Taxpayer filing Sahaj Return or Form GST Ret-2 would be deprived of taking credit on the missing invoices. He/she would also be unable to make any other type of inward or outward supplies.

The Sajah form is to be filed on a quarterly basis by B2C category taxpayers whose turnover is less than or equal to Rs 5 crores.

Download New GST Return – Sahaj Form in PDF

Sugam Return or Form GST Ret-3 [Quarterly Return]

Form GST Ret-3 or the Sugam Return is filed by the taxpayer to declare their Outward supply under B2B and B2C category and those inward supplies which attract reverse charge only. The Taxpayer filing Sugam Return or Form GST Ret-3 would not be able to take credit on the missing invoices and would also be not allowed to make any other type of inward or outward supply.

The Sugam form is to be filed on a quarterly basis by B2C & B2B category taxpayers whose turnover is less than or equal to Rs 5 crores.

Download New GST Return – Sugam Form in PDF

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