New GST Return Form-Sahaj, Sugam and Normal

Hello Friends! How are you? As you already know that the new GST return form will be introduced from OCT 2019. And they are Sahaj, Sugam, and Normal.

Now, you have questions about the features of these forms, their eligibility criteria, and other information.

So, let us discuss the new return forms in an easy and simple manner.

Types of New GST Return Forms

To know the new GST return forms first you have to know the types of taxpayers to whom this forms will be applicable. And they are:

• Small Taxpayers: Whose aggregate turnover is not more than Rs. 5 Crore in the previous Financial Year.
• Large Taxpayers: Whose aggregate turnover is more than Rs. 5 Crore in the previous Financial Year.

Now the types of Return:

• Normal (GST RET-01).
• Sahaj (GST RET-02).
• Sugam (GST RET-03).

Features of New GST Return Forms

Actually, there are so many features of the new GST return forms. Some of the important parts are given below:

• In past GST return form (say GSTR-1), invoices can be uploaded only at the time of filing the return. But in this new return system, you can upload your invoices on a real-time basis.
• You can’t claim ITC on the basis of self-declaration. In GSTR 3B, you just put the ITC, file it and claim it. But in the new return system, you can claim your ITC on the basis of invoices uploaded by suppliers.
• Now, you can amend your return by filing the amendment return. If there is any mistake or missing invoice, you can file the amendment return. In the past return system, you have to wait for the next return GSTR-1).
• You can amend a return up to two times for each return period.
• introduction of different annexures like ANX-1, ANX-2, etc.

There are other features also which we discuss here.

Now, we discuss all the new GST return forms one by one.

Sahaj (GST RET-02)

You may ask me a question “Why Sahaj at first?”

The reason is “It is Sahaj (easy)”.

The main features of this return form are:

• It is a quarterly return.
• It is applicable to small taxpayers.
• Large taxpayers are not allowed to use it.

Outward Supply allowed in Sahaj form.

• B2C supply.
• Nil rated supply.
• Exempted Supply.
• Non-GST supply.

Outward Supply not allowed in Sahaj form.

• B2B Supplies.
• Exports.
• Deemed Exports.
• Supply to SEZ.
• Supply through e-commerce operator.

Inward Supply allowed in Sahaj form.

• Normal Supply (Other than import/RCM)
• RCM

Inward Supply not allowed in Sahaj form.

• Import of Goods and services.
• Import of Goods from SEZ.
• ITC received from ISD (Input Service Distributors)
• Missing Invoice.

Missing Invoice in Sahaj form

In Sahaj form, you can’t take credit of any missing invoice. For example, you have purchased goods from X ltd of Rs. 10000. GST rate is 18%. So, the ITC is Rs. 1800.

Now, your supplier has not shown that invoice in his return.

In that case, you can’t take the credit of that inward supply.

It is the main drawback of Sahaj (and of Sugam also).

Sugam (GST RET-03)

It is as same as Sahaj. The main difference is B2B outward supplies are allowed.

The main features of this return form are:

• It is a quarterly return.
• It is applicable to small taxpayers.
• Large taxpayers are not allowed to use it.

Outward Supply allowed in Sugam form.

• B2C supply.
• B2B Supply.
• Nil rated supply.
• Exempted Supply.
• Non-GST supply.

Outward Supply not allowed in Sugam form.

• Exports.
• Deemed Exports.
• Supply to SEZ.
• Supply through e-commerce operator.

Inward Supply allowed in Sugam form.

• Normal Supply (Other than import/RCM)
• RCM

Inward Supply not allowed in Sugam form.

• Import of Goods and services.
• Import of Goods from SEZ.
• ITC received from ISD (Input Service Distributors)
• Missing Invoice.

You can’t take the ITC in case of any missing invoice in Sugam also.

Normal (GST RET-01)

It is totally different from Sahaj and Sugam.

The main features are given below:

• It is mandatory for Large Taxpayers.
• It is optional for Small Taxpayers. Therefore, small taxpayers can opt for GST RET-01 instead of Sahaj and Sugam.

Outward Supplies allowed in Normal form.

• B2C Supply.
• B2B Supply.
• Export.
• Deemed Export.
• Export to SEZ.
• Nil Rated supply, Exempted Supply and Non-GST Supply.

Inward Supplies allowed in Normal form.

• Normal Supplies.
• Inward Supplies attracting RCM.
• Import of Goods or Services or Both.
• Import of Goods from SEZ.
• Inward Supplies from ISD.
• Missing Invoice.

Yes, you can take ITC of missing invoices in Normal GST RET-01 form.

Comparison between New GST Return Form Sahaj, Sugam and Normal.

If you compare between Sahaj and Sugam then you can find both are more or less same.

But the main difference is the B2B supply.

If you have only one B2B outward supply in a month, Sahaj is not for you.

It is only for those who have only B2C supply.

Now, here comes the Normal GST RET-01.

There is so many difference between Normal and others two.

All types of supplies and all types of ITC are allowed in Normal form.

The main difference is the Missing Invoice.

You can’t take credit of missing invoices in both Sahaj and Sugam.

But you are allowed to take credit of missing invoices in Normal GST RET-01.

So, Normal form is good for everyone.

Different Annexure related to New GST Return Form.

You have to file different annexure related to your return and they are:

• ANX-1 (Outward Supplies): You have to fill all the outward supplies (including inward supplies attracting RCM) in this annexure in every month. Whether your return is monthly or quarterly, you have to file the ANX-1 monthly basis.
• ANX-2 (Inward Supplies): Invoice uploaded by suppliers will be auto-populated from ANX-1 to ANX-2. You have to confirm all the inward supplies here.
• PMT-08: This is a tax payment challan. You have to pay tax monthly.
• ANX-1A: Amendment form related to ANX-1.
• GST RET-1A/RET-2A/RET-3A: Amendment form related to GST RET-1/RET-02/RET-03.

Switching facilities from One mode of return to another.

If your turnover is more than Rs. 5 Crore, then you have only one option and that is GST RET-1 (Normal).

On the other hand, if your turnover is not more than Rs. 5 Crore or you are a newly registered person, then you have 3 return options and that is Sahaj, Sugam, and Normal.

So, switching facilities can only be given to small taxpayers.

You can change from Normal to Sahaj or Sugam and from Sugam to Sahaj only once in a Financial Year.

However, you can change from Sahaj to Normal or Sugam and from Sugam to Normal for more than one time in a Financial Year.

That switching facility can be taken at the beginning of any quarter.

Final Word

So, you have already get the ideas about New GST Return Form.

Which one is good for you?

What is your opinion?

Please comment here.

And if you think this article is good for everyone, please share it.

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