GST Sugam , Sahaj and Normal : Difference

By | March 13, 2019
(Last Updated On: March 13, 2019)

How return will be filed by the taxpayer under New GST Return System

1. Uploading details of supplies in FORM GST ANX-1 (Annexure of outward supplies and inward supplies attracting reverse charge).

2. Taking Acting on the document auto-populated in FORM GST ANX-2 (Annexure of inward supplies).

3. Information declared through FORM GST ANX-1 and FORM GST-ANX-2 shall be auto-populated in the main return.

Difference between return

Normal (GST RET-1)Sahaj (GST RET-2)Sugam (GST RET-3)
Turnover limit for return>5 cr. mandatory<5 cr. optionalUp to 5 cr. OptionalUp to 5 cr. optional
Customer typeAllB2CB2B & B2C
Supply to e-commerceYesNoNo
Zero-rated SupplyYesNoNo
Missing/pending invoice uploadYesNoNo
Declared capital inputYesNoNo
Need to Declared “Non-gst supply & Exempted supply”YesNoNo
Nil Return by SMSYesYesYes
HSN- base on turnoverIf >5cr. mandatoryIf <5cr. optional

If ZERO rated supply=mandatory

Declared Inward supply on which RCM applyYesYesYes

Also Refer
[Video ] New GST Return Forms Sahaj, Sugam and Normal : GSTR 3B बंद हो जाएगा

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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