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GST Sahaj Return Filing Form – Due Date, Benefits, Eligibility, Format

Narendra Kumar

| Updated: Jun 10, 2019 | Category: GST

GST Sahaj

An announcement was made by the CBDT Indian Government for small taxpayers for the simplification of GST Returns, in the 28th GST Council Meeting, held on 21st July 2018. The government introduced three different return filing forms known as:-

  • GST Sahaj Return Filing
  • GST Sugam Return Filing
  • Simplified quarterly return for small taxpayers.

These simplified GST return filing mechanism is introduced for small taxpayers in whom they will need to fill less information than before. Now we are going to discuss more about GST Sahaj in detail in this blog.

The topics which we are going to cover in this article are:-

  • What is GST Sahaj?
  • Eligibility for filing GST Sahaj
  • When can you file GST Sahaj?
  • Contents of GST Sahaj
  • Major Difference Between Sahaj, Sugam and Quarterly Return
  • GSTR Sahaj Form & General Instructions for filing the Form

What is GST Sahaj?

As discussed in the 28th Council Meeting (See “Simplification of GST Returns”), GST Sahaj is a return filing mechanism for small taxpayer whose

  • turnover is upto Rs. 5 crores,
  • Who is involved in B2C transactions like food cafes, music industry or online markets, and
  • Further, tax has to be paid monthly via challan.

Eligibility for filing GST Sahaj

GST Sahaj Filing

GST Sahaj is a simplified return filing mechanism for small taxpayers having a turnover of Rs. 5 crores or less dealing only in B2C supplies. These small taxpayers need to file for GST Sahaj, in order to file their quarterly returns.  

When can you file GST Sahaj?

A return shall be filed quarterly with the government but tax has to be paid monthly by the taxpayer.

Contents of GST Sahaj

  • The taxpayer has to provide basic details like GSTIN, trade name and the legal name related to the taxpayer.
  • The taxpayer has to provide the details of outward supplies made with the registered persons, unregistered persons and consumers, and inward supplies attracting reverse charge. You have to maintain and provide all these details separately.
  • The taxpayer has to provide the summary of the inward supplies to claim the input tax credit.
  • The taxpayer need to provide HSN wise summary of the supplies which has to be declared by the taxpayer.
  • Details of the interest and late fee liabilities have to be mentioned in this section.
  • Details of the payment of tax like SGST, IGST, and CGST paid through cash or ITC will be provided here.

Points to remember:

 

This return can only be filed by taxpayers dealing with consumers, registered and unregistered persons, in the domestic market only.
  • Payment can be made through cash or credit as per rules.
  • Adjustment in ITC will be reported in table 4.
  • In case of interstate supplies made during the tax period, the (POS) place of supply has to be reported.
  • If the tax is paid within the first two months of the quarter then it will be adjusted against the total liability of the quarter.
  • Level reporting of four digit HSN code is mandatory.

Major Differences between Sahaj, Sugam and Quarterly returns

Sahaj Sugam Quarterly returns
Only for taxpayers providing supplies to B2C in domestic market.   For taxpayers providing supplies to B2C and B2B in domestic market. For all small taxpayers making exports, imports, B2C, B2B, SEZ.

General Instructions to fill GSTR Sahaj & Form

GST Sahaj
  1. Detail of the documents can be uploaded by the registered persons, anytime between the periods of the quarter, but not later than the due date.
  2. The recipient will report supplies attracting reverse charge.
  3. Also the taxpayers will be provided an optional facility to report HSN code in the respective field.
  4. The value or amount of supplies and amount of tax should be provided in whole numbers or up to two decimal points.
  5. Place of supplies should be reported in the form.
  6. The system computes the value or amount of the tax based on the taxable value and tax rates.
  7. GSTIN of the supplier or the taxpayer should be reported in the table 3H.
  8. A dropdown menu is available to select the tax rate applicable on the IGST supplies.
  9. Wherever the value is reported in terms of debit or credit notes, negative numbers or values should be reported as is

Please click here to access GSTR Sahaj Form.

Conclusion

GST Sahaj is a new tax return mechanism for small taxpayers having a turnover of Rs. 5 crore and less. This is a simplified tax filing mechanism which would require less information of the taxpayer. Furthermore, the taxpayers engaged in (B2C) business to consumer supplies in India only will be able to file this return. These are some of the benefits that small business owners can get due to the introduction of these new return filing systems.

For more information, you can contact the team of experts at Enterslice.

Narendra Kumar

Experienced Finance and Legal Professional with 12+ Years of Experience in Legal, Finance, Fintech, Blockchain, and Revenue Management.

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