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Full Compare New GST Return Normal, Sahaj & Sugam Forms

The government had released the three new GST return forms with the name Normal (RET-1), Sahaj (RET-2), Sugam (RET-3) for the taxpayers across the country.

New GST Return Form Applicability Time Table for Regular Taxpayers

These new forms were released to ease the burden of return filing and will be implemented on a trial basis from July 2019 to March 2020 as per the recent notification.

After which all the forms i.e. ANX 1, ANX 2 will be implemented on a regular basis to all the taxpayer from October 2020. 

In April 2020, all the taxpayers will have to mandatorily file the new return forms including RET 1 and the older GSTR 3B will be phased out from the system.

There are certain conditions on the basis of turnover which are applicable to the new return forms under GST i.e.

  • In case the aggregate turnover exceeds INR 5 crore in the preceding fiscal year than the taxpayer is bound to file monthly return
  • While in case the aggregate turnover does not exceed the INR 5 crore then there is an option for him to file returns whether monthly or quarterly. Also, he can select Sahaj, Sugam, and Quarterly (Normal) within the quarterly returns as per the nature of transactions.

Compare GST forms i.e. Sahaj, Sugam, and Quarterly (Normal)

Normal (Quarterly) Normal (Monthly) Sahaj Sugam
Applicable for individual making inward and outward supplies Applicable for individual making inward and outward supplies Individuals doing B2C supplies + Inward supplies (attracting RCM) Individuals doing B2C+B2B supplies & Inward supplies (attracting RCM)
Credit (ITC) not allowed for missing invoice Credit (ITC) allowed for missing invoice Credit (ITC) not allowed for missing invoice Credit (ITC) not allowed for missing invoice
Not allowed for e-commerce dealing who are deducting TCS u/s-52 Not allowed for e-commerce dealing who are deducting TCS u/s-52
No other types of outward/inward supplies allowed No other types of outward/inward supplies allowed
Allowed for making NIL rated/exempted/non-GST supplies Allowed for making NIL rated/exempted/non-GST supplies
GST Normal Return Form Filing Procedure GST Sahaj Return Form Filing Process GST Sugam Return Form Filing Procedure

Flow of These 3 GST Returns (Normal, Sahaj & Sugam)

Flow GST Returns Normal, Sahaj & Sugam

Switching Process of GST Returns (Normal, Sahaj & Sugam)

Switching Process GST Returns Normal, Sahaj & Sugam

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Subodh Kumawat
Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally. View more posts
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5 thoughts on "Full Compare New GST Return Normal, Sahaj & Sugam Forms"

  1. The above-given information is helpful for all who are new to the GST Returns. Thanking you for it. But I want to know about New GST Returns in detail and please give the details of the IGST.

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