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All About Proposed Simplified GST Returns – Sahaj And Sugam (https://taxguru.in/goods-and-service-tax/simplified-gst-
returns-sahaj-sugam.html)

 CA Sandeep Kanoi (https://taxguru.in/author/taxgurusandeep/) (https://www.printfriendly.com)

| Goods and Services Tax (https://taxguru.in/category/goods-and-service-tax/) - Articles (https://taxguru.in/type/articles/)
 (https://taxguru.in/wp-admin/post.php?post=656331&action=edit) 06 Sep 2018 (https://taxguru.in/2018/09/06/)  13,119 Views
 0 comment (https://taxguru.in/goods-and-service-tax/simplified-gst-returns-sahaj-sugam.html#pcomments)

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With the introduction of Goods and Service Tax (GST), there had been a tremendous increase in the numbers of returns to be filed by the
registered taxable person. Due to the increase in the number of returns and the complex return filing process, there had been a remarkable
increase in compliance cost which is duly affecting the day to day business of small taxpayers under GST. Currently, small taxpayers having
turnover up to INR 1.5 Crore are eligible to file quarterly return under GST.

Sahaj and Sugam returns are already popular amongst the income tax assessee. Goods and Service Tax council has also come up with the
similar returns in order to simplify the return filing process under GST. In the 27th GST council meeting, the Government has announced the
concept of Sahaj and Sugam returns under GST (https://taxguru.in/goods-and-service-tax/simplified-gst-returns-sahaj-sugam.html). Along
with the introduction of Sahaj and Sugam returns, the Government has also proposed to increase the eligibility criteria of small taxpayers
Premium
from INR 1.5 Crore to INR 5 Crores. In other words, quarterly return filing under Sahaj or Sugam can be done by the taxpayer having a
Economy to
turnover of less than INR 5 Crore depending on type the supplies that is B2B (Business to Business) or B2C (Business to Customer).
Rome
from
It must be noted that still the Sahaj and Sugam returns are under the approval process and the same is likely to be made effective
from 1st January, 2019. 85,800 c*
SAHAJ RETURN – Book now

Sahaj return is applicable to those small taxpayers who have opted for quarterly return under GST. In order to be eligible for filing Sahaj
return, the taxpayer should be having only and only Business to Customer (i.e. B2C) transactions and the taxpayer should be having the
turnover of less than INR 5 Crore in the last financial year. Sahaj return is to be filed on the quarterly basis.

Sahaj GST return contains information of inward and outward supplies along with applicable reverse charge and information of inward
supplies in order to claim input tax credit.

SUGAM RETURN –

Sugam return is applicable and can be filed by those small taxpayers who are providing both Business to Business (i.e. B2B) transactions
and Business to Customer (i.e. B2C) transactions, however, the turnover of the taxpayer should be less than INR 5 Crore in the last financial
year. Sugam return is to be filed on the quarterly basis.

Sugam returns contain the information of inward and outward supplies along with information about tax payment and interest and further
inward supplies in order to claim for input tax credit (https://taxguru.in/goods-and-service-tax/input-tax-credit-under-gst-law-an-
analysis.html). The taxpayers are required to furnish annexure to relevant return form providing information of customers, outward supplies
to the registered taxpayer, the non-registered taxpayer and inward supplies for a reverse charge. It is also necessary to furnish HSN wise
details of supplies made.

The above sahaj and sugam returns are likely to replace existing GST returns from January, 2019, however, exact dates would be intimated
as and when the same is declared.

Tags: goods and services tax (https://taxguru.in/tag/goods-and-services-tax/), GST (https://taxguru.in/tag/gst/), GST Return (https://taxguru.in/tag/gst-return/)

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Author Bio

(https://taxguru.in/author/taxgurusandeep/)
 Name: CA Sandeep Kanoi (https://taxguru.in/author/taxgurusandeep/)
Qualification: CA in Practice
Company: Taxguru / Sandeep Kanoi & Associates
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 655 (https://taxguru.in/author/taxgurusandeep/)

A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile (https://taxguru.in/author/taxgurusandeep/)

My Published Posts
Suspension of GST Registration with effect from 1st February, 2019 (https://taxguru.in/goods-and-service-tax/suspension-gst-registration.html)
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business-state-ut.html)
Reverse Charge Mechanism amendments effective from 01.02.2019 (https://taxguru.in/goods-and-service-tax/reverse-charge-mechanism-amendments-
effective-from-01-02-2019.html)
Amendment in GST Input Tax Credit Utilisation rules wef 01.02.2019 (https://taxguru.in/goods-and-service-tax/amendment-gst-input-tax-credit-utilisation-
rules.html)
Blocked GST Credit on Motor Vehicles w.e.f. 1st February, 2019 (https://taxguru.in/goods-and-service-tax/blocked-gst-credit-motor-vehicles-wef-1st-february-
2019.html)

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Anti-profiteering provisions not apply in absence of reduction in tax rate (https://taxguru.in/goods-and-service-tax/anti-profiteering-provisions-not-apply-

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Is GST applicable on Naturopathy, Ayurveda, Yoga, Siddha, Unani & Homeopathy Based Medical Treatments? (https://taxguru.in/goods-and-service-
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GST, Excise, Service Tax & Customs updates for February 2019 (https://taxguru.in/goods-and-service-tax/gst-excise-service-tax-customs-updates-
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