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New GST Return formats — Normal, Sahaj and Sugam

New GST Return formats — Normal, Sahaj and Sugam

Proposed New Return

The proposed new return documents- All three types released on the GST Portal to enable various stakeholders in adapting their systems to make them compatible with the proposed return format and business processes

The new forms would begin on pilot basis from 1 st April, 2019 and would be mandated across the country from July, 2019

The new return formats are named normal, sahaj and sugam.

The taxpayers opting to file quarterly return( Turnover up to Rs. 5 crore) can choose to file any of the quarterly return namely – Sahaj, Sugam or Quarterly (Normal)

Normal Return - FORM GST RET-1 (Shall be able to declare all types of outward supplies, inward supplies and take credit on missing invoices)

  • Monthly Normal
  • Quarterly Normal

Sahaj Return – FORM GST RET-2 ( Quarterly)

  • Outward supply under B2C category and inward supplies attracting reverse charge only

Sugam Return – FORM GST RET-3 ( Quarterly)

  • Outward supply under B2C and B2B category and inward supplies attracting reverse charge only
  • Shall not take credit on missing invoices and shall not be allowed to make any other type of inward or outward supplies.