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New GST Return Form - Normal, Sahaj and Sugam

Prakash Matre
Prakash Matre at March 21, 2023

Details of New GST Return Forms

The government has introduced three new GST Return forms that need to be filed by every taxpayer from the next financial year. These new forms will improve the ease of doing business for the small taxpayer having a turnover less than 5 Crore INR. They have three options to file their GST Returns namely Normal, Sahaj, Sugam. As per the decision of the GST Council, these new forms will be implemented from 1st April 2019 on the pilot basis and will become mandatory from July 1, 2019, respectively.

Advantages for a Small Taxpayer

Any taxpayer who has a turnover of less than 5 Crore INR in the last financial year falls under the category of small taxpayer. On the self-declaration basis, these small taxpayers can file their quarterly return with monthly payment of taxes. They can also file their GST Returns on a monthly basis just like large taxpayers.

Small taxpayers shall choose a monthly or quarterly option for filling GST Return at the beginning of the year. And during the course of such financial year, the option selected to file GST Return cannot be changed.

New GST Return is similar to monthly GST Return except it is more simplified and does not require compliance requirement in relation to –

  • Missing and pending invoices procedures
  • A small supplier need not create liability for the Supplies such as non-GST supply, exempted supply etc
  • Input Tax Credit details on capital goods shall not be required to be filled.

However, they have to furnish such details in the Annual Return.

Small taxpayers who want to follow missing and pending invoice procedure have the option to file the monthly return which shall be chosen at the beginning of the financial year.

New GST Returns: Sahaj and Sugam

Generally, the Small taxpayer purchases a product or service from the domestic market and sells the finished product in the domestic market. In simple words, some small taxpayers purchase the product B2B locally and further supply the finished or the same product B2C or B2B+B2C.

These types of transactions compromise a very large part of the tax base. So to simplify the GST quarterly returns Sahaj and Sugam are issued. Sahaj GST Return form is for only B2C outward supplies and Sugam is for both B2B and B2C outward supplies.


Uploading of Invoices

To avail ITC these small taxpayers will need uploaded invoices on a regular basis so tackle such situation the small taxpayers can continuously upload invoices in the normal course.

The invoices can be uploaded by 10th of the following month and ITC will be available to the recipient in the next month.

For example, if the invoices are uploaded on Feb 10th, 2019 then ITC can be availed by the recipient on March 10th, 2019.

Payment of monthly taxes through Payment Declaration Form

These small taxpayers have to use a Payment Declaration Form to make the payment in the 1st or 2nd month of every quarter.

In this form, a small taxpayer has to furnish the self-assessed liability and ITC. In order to help in tax payment and claiming ITC, necessary output liability arising out of uploaded invoices and ITC will be put before the taxpayer.

This payment declaration form must only provide full payment of such liability emerging out of uploaded invoices. In a case, if a taxpayer pays tax liability (including that in the 1st and 2nd month of the quarter) after the prescribed time shall attract interest and liability.

You can download the new GST Return forms through below-mentioned links:

New GST Return Form (Normal):

New GST Return Form (Sahaj):

New GST Return Form (Sugam):

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