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Sahaj GST Return

Sakshi Jain
Sakshi Jain at March 13, 2023

Sahaj GST Return Details

The Government is trying hard to make GST Returns related compliances simple so that small taxpayers easily abide them. Therefore, considering this in mind the government has introduced new GST Returns namely GST Sahaj, Sugam and Normal Return.

In this article, we are going to discuss NEW GST Return Sahaj

GST Return Sahaj

GST Sahaj return is one-page summarized  GST Return. The government has proposed GST Sahaj Return to simplify GST compliance for the small taxpayer. The government is planning to launch Sahaj Return in April 2019.

Taxpayers who have a  turnover of Rs.5 crores or less in the last financial year. Moreover, the taxpayer shall be performing the B2C supplies can file GST Sahaj Return. But, the taxpayer shall keep this in mind that tax payments will be done on a monthly basis.

Eligibility to File GST Return Sahaj

Here are the eligibility criteria to file Sahaj GST Return

  • Sahaj GST returns can be filed by Small taxpayers who have a turnover of Rs 5 crores or less.
  • In addition to this, the taxpayer shall be engaged only in supplies related to B2C.

Components of GST Return Sahaj

Sahaj GST Returns has the following components

  1. Info details – These details will be Auto-populated & it shall consist of details like GSTIN, Legal Name of business, Trade Name of business, etc.
  2. Section for filing details related to outward supplies made B2C & inward supply liable to reverse charge (Net of credit notes & debit notes]. In this section, the total taxable value, tax payable on supply & inward supplies liable to reverse charge is to be shown separately.
  3. Column for mentioning details of inward supplies for claiming the input tax credit (ITC): Under this section, the data will get auto-populated.
  4. Section for entering HSN wise summary of at least four digits: In this section, HSN code reporting shall be done.
  5. Interest and late fee Section: In this section, late fees for late filing of returns shall be entered.
  6. Tax Payment column: In this part, details of tax paid under different Acts such as CGST, IGST & SGST is to be mentioned.

Invoice Upload System under GSTR Sahaj

Under these new returns, the recipient of such small taxpayer can claim Input Tax Credit once the invoice gets uploaded by the small taxpayers. Hence, taking this into consideration the small taxpayers will get an online facility to upload invoices on a regular basis.

Moreover, the ITC can be claimed by the recipient in the relevant month on the invoices that are uploaded by the 10th of the following month.


GST Return Sahaj Filing Date

A taxpayer is required to file this return quarterly, however, he has to pay tax on a monthly basis.

Points to Remember

  1. The taxpayer who has made B2C supplies only can opt for this return.
  2. In the case of inter-state outward supplies details like tax period, place of Supply will have to be reported.
  3. The Input Tax Credit availed in earlier period i.e, during the first two months of a quarter gets adjusted from the liability. Also, If the balance turns is in a negative figure, then such ITC gets added to the liability for the same quarter.
  4. In the first two months of the quarter, the tax paid in that two months gets adjusted with the total liability of that quarter.
  5. If any credit got reversed under any rule say 37, 39, 42 & 43 then it shall be reported as net of reclaimed ITC if any.
  6. Adjustment of ITC, due to the transition of a taxpayer from composition scheme to normal or otherwise gets reported under table 4 of this return.
  7. Four-digit HSN code" target="_blank" rel="noopener noreferrer">HSN code & Six digit SAC code reporting is mandatory in this annexure.

Draft format GSTR Sahaj Return

GST Return Sahaj Format

GST Return Sahaj

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GST Verification API
GST Verification API integrates with your application to validate GST taxpayer details.

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