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Sugam GST Return

Prakash Matre
Prakash Matre at March 21, 2023

Know Sugam GST Return in Brief

The government of India has Introduced new simplified formats of GST Returns; after Implementation of GST from 01st July 2017, taxpayers & government both are engaged a lot to follow GST procedure so that a smooth structure of GST Returns can be adopted, however as many taxpayers got confused & face many problems, the Government of India has introduced new GST simplified formats & that is why it has become important to understand those returns

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


New GSTR Sugam is a returns form proposed by GST Council to simplify tax filing which is to be implemented by the GST Council from 01st April 2019. All Taxpayers having a turnover of up to Rs. 5 crores in a financial year has an option to file Sugam return.

This form can be opted by small taxpayers engaged in B2B (Business to Business) & B2C (Business to Consumer) supplies in India. GST Council in its 28th meeting, approve quarterly returns that are Sahaj & Sugam which are to be filed by small taxpayers having a turnover of Rs.5 crores or less (as against the initial limit of Rs.1.5 crores).Though, In case of every return tax is to be paid by the taxpayer only monthly through a challan.

Who can opt for SUGAM GST Return 

As per given rules taxpayers having turnover up to Rs 5 crores & done both B2B and B2C supplies have the option to choose GST Return SUGAM form to file their GST returns quarterly.

Annexures in GST Return SUGAM

The current format of GSTR Sugam consists 2 annexures:

Annexures: - Supplies to return (GSTR Sugam)

In these annexures, we first have to fill the details that will be auto-populated in GST Sugam.

In these annexures basic details will be autopopulated that contains GSTIN, Legal Name, Trade Name, etc. of the business.

The information that is to be filled by the taxpayer is the details related to outward supplies to registered taxable persons, B2C (consumers and un-registered persons) & inwards supplies liable to reverse charge –At this place, total taxable value & tax payable for outward supplies & tax payable on inward supplies attracting reverse charge respectively are to be indicated separately.


  1. These annexures shall be uploaded prior to filing of return for a tax period.
  2. A taxpayer can upload invoices related to supplies made B2B to registered persons on real-time basis.
  3. Any Invoice that does not relate to unregistered persons & registered taxable persons cannot be uploaded through this annexure.
  4. In this annexure debit & credit notes can also be reported for supplies related to registered taxable persons.
  5. Four-digit HSN code & Six digit SAC code reporting is mandatory in this annexure.

GST Return Sugam Format

  1. In this Basic details will get Auto-populated
  2. Section for Supplies made & tax liability – Data in this field will gets auto-populated from ‘Annexure of Supplies’ to return.
  3. Section for Inward supplies for claiming the input tax credit– Information in this section gets auto-populated information of ITC from Invoices related to Inward supplies liable to reverse charge, Invoices other than those related to reverse charge, supplies that are rejected by the recipient) & debit notes & credit notes related to these Invoices.
  4. Section for Interest & late fee liability details – Amount for Late fee because of late filing of GST return shall be placed in this section.
  5. Section for Payment of tax – This includes details of amount of tax to be paid for different tax heads such as SGST, CGST, IGST.


  1. A small taxpayer who has initiated supplies to consumers & un-registered persons & to registered persons only can use this return.
  2. Input Tax Credit taken earlier in the first two months will be adjusted from the liability.
  3. Payment for liability of cash can be made either by cash or credit or both as per the rules prescribed.
  4. If ant credit got reversed under any rule say 37, 39, 42 & 43 then it shall be reported as net of reclaimed ITC if any.
  5. Credit which is Ineligible is also got reported as reversal.
  6. Adjustment of ITC, due to transition of a tax payer from composition scheme to normal or otherwise gets reported under table 4 of this return.

System of Invoice Upload

Under these new returns, recipients can claim ITC by the invoice uploaded by the small taxpayers & hence, small taxpayers got an online facility to continuously enter & upload invoices on a daily basis.

ITC can be claimed by the recipient on invoices uploaded upto the 10th of the following month.


Sugam GST Return Filing Date

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

Draft GST Return SUGAM format

GST Return Sugam Format

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