GST Sahaj Return

In May 2019, a prototype of the offline tool has been shared on the GST Portal to give the users a look and feel of the tool. The look and feel of the offline tool would be the same as that of the online portal.

Two types of quarterly returns i.e. SAHAJ & SUGAM will be introduced for taxpayers with a turnover below 5 crores. This article focuses on GST ‘SAHAJ’ return with respect to taxpayers engaged in B2C supplies

Latest Update

14th March 2020*
The new GST return system will be implemented from October 2020.
The present return filing system (GSTR-1, 2A & 3B) will continue until September 2020.
*Subject to CBIC notification

What is GST SAHAJ?

GST SAHAJ is a simplified one-page GST summary return that is to be introduced from October 2019 onwards.  Taxpayers with a turnover of up to Rs.5 crores in the last financial year and who are in the B2C supplies (supplies to consumers and un-registered persons) may opt to file this return. However, payments of tax have to be made monthly through a challan.

Who can file GSTR SAHAJ?

Small taxpayers with a turnover of up to Rs 5 crores and engaged only in B2C supplies can opt to file the quarterly returns in GSTR SAHAJ form.

What are the contents of GSTR SAHAJ?

NOTE:

• A taxpayer who has made supplies to consumers and un-registered persons (B2C supplies) in the domestic market can only opt to file this return.
• For inter-state outward supplies made during the tax period, place of Supply (POS) will be reported.
• Input tax credit availed earlier during the first two months of the quarter will be adjusted from the claim. If balance turns out to be negative, then it will be added to the liability for the same quarter.
• Tax paid during the first two months of the quarter will be adjusted against the total liability of the quarter.
• Payment can be made out of cash or credit as per rules.
• Reversal of credit under rule 37, 39, 42 & 43 shall be reported as a net of reclaimed ITC if any. Ineligible credit shall also be reported under reversal.
• Adjustment, if any due to transition from the composition scheme or otherwise shall be reported in table 4 for accounting into ITC.
• At least, four digit level Reporting of HSN code will be mandatory.
• A taxpayer can file ‘Nil’ return only if Annexure 1 has not been uploaded and no details are auto-populated in Annexure 2.

All about the system of Invoice upload

The recipients from these small taxpayers can avail input tax credit based on the invoice uploaded by the supplier and therefore the small taxpayers would be given facility to continuously upload invoices in the normal course. The invoices uploaded by 10th of the following month would be available as input tax credit to the recipient in the relevant month similar to a large taxpayer who files the monthly returns.

When must GST SAHAJ be filed?

GST Sahaj shall be filed quarterly but the taxpayer has to pay tax monthly.

How to differentiate between SAHAJ, SUGAM and Quarterly returns?

All you need to understand about the New Simplified GST Returns

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