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The GST Council announced a simpler GST return filing mechanism for small taxpayers in the 27th Council meeting. The new filing system may be implemented from the 1st April 2019. 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

  1. What is GST SAHAJ?
  2. Who can file GSTR SAHAJ?
  3. What are the contents of GSTR SAHAJ?
  4. All about the system of Invoice upload
  5. When must GST SAHAJ be filed?
  6. How to differentiate between SAHAJ, SUGAM and Quarterly returns?
  7. A detailed format of GSTR SAHAJ

1. What is GST SAHAJ?

GST SAHAJ is a simplified one-page GST summary return that is to be introduced in April 2019.  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.

2. 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.

3. What are the contents of GSTR SAHAJ?

a. Basic details (Auto-populated) – Contains GSTIN, Legal Name, Trade Name etc. of the taxpayer.

b. Details of outward supplies made to consumers and unregistered persons (B2C) and inward supplies attracting reverse charge [Net of debit notes, credit notes] – Here, the total taxable value, tax payable on outward supplies and inward supplies attracting reverse charge respectively are to be mentioned separately.

c. Summary of inward supplies for claiming input tax credit (ITC) {Auto populated} – This section reveals auto-populated information relating to ITC on inward supplies (attracting the reverse charge, other than those attracting the reverse charge, supplies rejected by the recipient) and debit notes received from supplies & credit notes issued to customers.

d. HSN wise summary of supplies to be declared (four digits or more) – Reporting of HSN code at least at four digit level will be mandatory.

e. Interest and late fee liability details – Late fee on account of late filing of returns shall be mentioned in this section.

f. Payment of tax details – Includes details of tax to be paid under different heads such as CGST, SGST, IGST. Tax paid through ITC or cash.

NOTE:

i. 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.

ii. For inter-state outward supplies made during the tax period, place of Supply (POS) will be reported.

iii. 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.

iv. Tax paid during the first two months of the quarter will be adjusted against the total liability of the quarter.

v. Payment can be made out of cash or credit as per rules.

vi. 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.

vii. Adjustment, if any due to transition from the composition scheme or otherwise shall be reported in table 4 for accounting into ITC.

viii. At least, four digit level Reporting of HSN code will be mandatory.

4. 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.

5. When must GST SAHAJ be filed?

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

6. How to differentiate between SAHAJ, SUGAM and Quarterly returns?

Sahaj Sugam Quarterly returns
Applicable to small taxpayers  making only B2C supplies Applicable to small taxpayers making supplies only to consumers and other businesses (B2C and B2B) Applicable to small taxpayers making exports, imports, supplies to B2C, B2B, SEZ, etc.
Sahaj is a predetermined profile of the quarterly return. Sugam is a predetermined profile of the quarterly return. This is not a predetermined profile but a taxpayer will have the option to create a profile to file through this return.

7. A detailed format of GSTR SAHAJ

GST Sahaj Return

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