The government has introduced the 3 new GSTR forms namely GST Return Normal form, GST Return Sahaj form and the GST Return Sugam form. Here you can download all these newly released GST Sahaj & Sugam forms in PDF format. These taxpayers can file Nil returns under these new GST return forms i.e. Norma, Sahaj & Sugam forms via SMS.
These new forms trial has been running from 1st July 2019 and it will go live from October 2020. A taxpayer filing Normal return form & having turnover more than 5 crores can file the form (optional) as per the conditions as given by the government. While for the other 2 GST return forms namely Sahaj & Sugam forms, the condition is applicable for up to 5 crore turnover i.e. they are optional too.
The latest form will be applicable to all the taxpayers having earlier filing process of GSTR 1 and GSTR 3.
Download PDF of New GST Return (RET-1) Normal Form
The new GST normal return form can be filed monthly or quarterly and is mandatory for the taxpayers having the turnover less than 5 crores while is optional for those having turnover more than 5 crores. The new GST normal return form is to be filed by all the taxpayers having all types of customers and are also supplying to e-commerce.
While the normal taxpayers can trade HSN based turnover with certain condition i.e. if having the turnover less than 5 crores or having ZERO rated supply than it is mandatory for them to file while in case they are having turnover more than 5 crores than it is optional.
Download PDF of New GST Return Sahaj (RET-2) Form
The government also released the GST return Sahaj (RET-2) form for the taxpayers having turnover up to 5 crores and is optional. The taxpayers dealing in business to customers are required to file this new GST return Sahaj (RET-2) form. The HSN code based turnover applicability is also optional under the new Sahaj Form.
Download PDF of New GST Return Sugam (RET-3) Form
The government also released the new format of the new GST Sugam Return (RET-3) Form. This new RET 3 form under GST is for the taxpayers dealing in business to business as well as business to customers. This form has been optional for all the taxpayers having a turnover less than 5 crores and has to be filed quarterly.
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