Masters India

New GST Return Forms

Prakash Matre
Prakash Matre at March 25, 2023

New GST Return Forms Description

The CBIC along with GST Portal has introduced the proposed GSTR forms. If the news has to be believed the new GST Return Form will come into effect from 2nd quarter of F.Y. 2019-20.


1) What are the different types of GST Returns?

Currently, there are 3 types of New GST Returns

2) What is the process of switching New GST Returns?

The new GST Returns can be switched by the taxpayer in the following manner:

  • The taxpayer can switch from GST RET-1 to GST RET-2/GST RET-3 only once in an F.Y. at the beginning of any quarter
  • From GST RET-3 to GST RET-2 can also be switched once in an FY at the beginning of any quarter
  • From GST RET-2 (SAHAJ) to GST RET-1/GST RET-3 can be switched by the taxpayer more than once in an FY at the beginning of any quarter
  • From GST RET-3 (SUGAM) to GST RET-1 (Normal) more than once in an FY at the beginning of any quarter

3) New GST Return Summarized Presentation

S. No. Particulars Normal (GST RET-1) SAHAJ (GST RET-2) SUGAM (GST RET-3)
1 Return Period Quarterly/Monthly Quarterly Quarterly
2 Aggregate Turnover Applicable on the person who has more than 5 Crore INR aggregate turnover Up to 5 Crore INR Optional Up to 5 Crore INR Optional
3 Type of Outward Supply  
B2B Yes No Yes
B2C Yes Yes Yes
Exports Yes No No
SEZ units Yes No No
Deemed Exports Yes No No
Supply to E-Com Operators Yes No No
Nil Rated, Exempted or Non-GST Yes Yes (without declaration) Yes (without declaration)
4 Type of Inward Supply  
RCM Yes Yes Yes
Import of Services Yes No No
Import of Goods Yes No No
Import of Goods from SEZ Yes No No
5 The credit of Missing Invoices Yes No No
6 ISD Credits Yes No No
7 HSN Code In case if the turnover is more than 5 Crores INR in case of exports, imports and SEZ supplies it is mandatory, otherwise it is optional Mentioning HSN Code is Optional Stating HSN Code is Optional
8 NIL Return by SMS Yes Yes Yes


4)  New GST Return Forms and Annexure


S. No. Name Description
1 FORM GST ANX-1 Annexure Form stating sale and purchase attracting reverse charge
2 FORM GST ANX-2 Purchase Annexure
3 FORM GST RET-1 Monthly/Quarterly return
FORM GST RET-2 Quarterly return
FORM GST RET-3 Quarterly return
4 FORM GST ANX-1A Amendment form for GST ANX-1
5 FORM GST RET- 1A Amendment form
6 FORM GST PMT-08 Form to make self-assessed payment



5) Return Prototype Functionality

GST Portal has introduced a prototype for New GST Returns. The main motive behind the introduction of this functionality is to help the taxpayer and consultants in learning and experiencing the New GST Return form. The taxpayer can also giver their feedbacks regarding the same on the GST Portal. It shall be noted that the New GST Return form prototype does not make any arithmetic computations but is only for the walk through.

6) Guide to Download New GST Return Form offline utility


New GST Return Form  


  • Step-2: Click on the New Return Trial Menu available on the right-hand side of the menu-bar. Select Offline Tools for New Return from the drop-down bar.


New GST Return Form


  • Step-3: Once you select Offline Tools for New Return you will be redirected to a new page showing New GST Return offline tool.


New GST Return Form  


  • Step-4: At the end of this page you will find Proceed to download offline utility button.


New GST Return Form  


  • Step-5: After clicking on this button a new page will open showing the use, important notes and system requirements along with the Download button.


New GST Return Form  


  • Step-6: Click on the Download button to use the GST New Return Offline utility.


New GST Return Form

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