All About GST Return SUGAM or GSTR Sugam

The idea of Simplification of GST Return was introduced in 27th GST Council meeting where the government announced GST Sugam and GST Sahaj as 2 of the Simplified GST Return.

Now when the Formats of these Returns have been introduced, lets Discuss Some of the basic facts on GST SUGAM and GST Sahaj Return Forms.

We shall Discuss GST Sugam Return in this Article:

All About GST Return SUGAM or GSTR Sugam

What is GST Return SUGAM or GSTR Sugam?

GSTR Sugam is a proposed Simplified GST Return which will be introduced in April 2019 by GST Council. A Small Taxpayer with yearly turnover of upto Rs. 5 Crore can file this Return.

This Return will be filed Quarterly, however the Tax shall be paid monthly by GST Challan.

Persons who can File GST Return Sugam or GSTR Sugam

A Small Taxpayer with yearly turnover of upto Rs. 5 Crore who is engaged in B2B and B2C supplies can file this Return.

Difference Between Sahaj & Sugam and Quarterly Return

Three new Returns have been introduced by CBIC, the Difference between those three returns has been explained in the below mentioned table:

Return	Who can File it
Sugam	A Small Taxpayer with yearly turnover of upto Rs. 5 Crore who is engaged in B2B and B2C supplies can file this Return.
Sahaj	A Small Taxpayer with yearly turnover of upto Rs. 5 Crore who is engaged in only B2C supplies can file this Return.
Quarterly Returns	Applicable to Tax Payers with yearly turnover of upto Rs. 5 Crore and Making imports, exports, supplies to SEZ, and having both B2B and B2C transactions

Periodicity of Filing GSTR Sugam

This Return will be filed Quarterly, however the Tax shall be paid monthly by GST Challan.

System of Invoice upload or Getting Input Tax Credit

Recipient will get credit during a tax period on the basis of the details of documents uploaded by the supplier upto the 10th of the month following the month for which the return is being filed for. Such credit can be availed i.e. credited to the ledger of the recipient only on filing of his (i.e. recipient’s) return. There may be following two scenarios:

(i) If the recipient files his return on a monthly basis, say, for the month of January, 2019 on 20th February, 2019, he shall be eligible to take credit in his return based on the documents uploaded by the supplier upto the 10th of February, 2019 irrespective of whether the supplier files his return on monthly or quarterly basis.

(ii) If the recipient files his return on a quarterly basis (Normal, Sahaj or Sugam), say for the quarter January – March, 2019 on 25th April, 2019, he shall be eligible to take credit in his return based on the documents uploaded by the supplier upto the 10th of April, 2019 irrespective of whether the supplier files his return on monthly or quarterly basis.

GST Return SUGAM or GSTR Sugam :

Click here to Download the gst sugam return format in pdf

Click here to Download the gst sugam return format in Excel

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