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Simplified Sahaj and Sugam GST return

All About Proposed SImplified GST Reurns 2018 – Sahaj & Sugam

All About Proposed Simplified GST Returns 2018 – Sahaj & Sugam

28th GST committee meeting was held on 21st of July 2018 has presented a basic GST return filing framework for the taxpayers. The legislature has presented Sahaj and Sugam forms for filing GST returns.

ITR Sahaj is ITR-1 and ITR Sugam is ITR-4, presently GST will have Sahaj and Sugam shapes. Customary taxpayers with a turnover of up to Rs 5 crores would now be able to record GST returns on a quarterly premise against the prior furthest reaches of Rs 1.5 crores, either in 'SAHAJ' or 'SUGAM'.

Under the GST regime, there has been a certain increase in the number of taxpayers and therefore the quantity of profits recorded has additionally gone up. In the 27th GST Council Meeting, the Government reported that a streamlined GST returns (Sahaj and Sugam) recording system would be presented for taxpayers with a turnover underneath Rs. 5 crores. These profits would require lesser data to be announced as for when contrasted with ordinary taxpayers.


GST Sugam is a simplified returns structure or a form which will be introduced by the GST Council in April 2019. A taxpayer with a turnover of up to Rs. 5 crores in the monetary year will inspire a choice to record this arrival. This structure will be influenced accessible to just to those little taxpayers occupied with both B2B (Business to Business – supplies to GST enrolled people), and B2C (Business to Consumer – supplies to customers and unregistered people under GST) supplies in India. In the 28th GST committee meeting, individuals affirmed quarterly GSTx returns (Sahaj and Sugam) petitioning for little taxpayers with a turnover of up to Rs.5 crores (as against the underlying furthest reaches of Rs.1.5 crores). Be that as it may, the expense is to be paid month to month by means of a challan.

Small taxpayers with a turnover of up to Rs 5 crores and occupied with both B2B and B2C supplies can decide on the GSTR SUGAM structure to document their quarterly returns.


GST SAHAJ is an improved one-page GST rundown return that will be presented in April 2019. Citizens with a turnover of up to Rs.5 crores in the last budgetary year and who are in the B2C (supplies to customers and un-enrolled people) may pick to record this arrival. In any case, installments of duty must be made month to month through a challan.

Benefits of SAHAJ and SUGAM

  1. Taxpayers who have a turnover up to Rs. 5 Cr. in the last money related year will be viewed as a little citizen. These little citizens will have the office to record quarterly come back with the regularly scheduled installment of duties on the self-announcement premise.

  1. Be that as it may, the office would be a discretionary and little citizen can likewise document the month to month return like an extensive citizen.

  1. Alternative for recording month to month or quarterly return will be chosen by the little citizens toward the start of the year and by and large, from that point, they would keep on documenting the arrival amid the year according to the option chosen.

  1. Over the span of the year, the choice to change from month to month to quarterly or the other way around will be permitted just once and toward the start of any quarter.

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