14 Mar 2019Posted By: Mudit Handa

New GST Return Filing Model to be Effective from April 1

One of the most frequent issues since the beginning of the Goods & Service Tax regime in India is regarding the New GST return filing model. Perhaps, this is one of those continuous questions that have been asked by all the taxpayers having GST registration but is still unanswered as yet.

  • However, the GST Council had notified in its 28th meeting that was held on 21st July 2018 that a revised GST return filing procedure would be rolled out very soon. This would include 3 basic kinds of GST returns:-
  1. Normal: GST Ret-1
  2. Sahaj: GST Ret-2 and
  3. Sugam: GST Ret-3
  • The Central Government has now notified that the all-new GST return filing format shall be made effective from 1st April 2019  as a pilot project. This new GST return filing procedure shall be made mandatory across the country with effect from July 2019.
  • Under the revised GST return filing model, the businesses having GST registration can easily report their invoices on a continual basis.


#1. Which are the types of GST returns in the new GST return filing model?

Given below are 3 broad types of GST returns as prescribed under the new GST return filing model:

  1. GST Ret-1 also referred to as Normal GST return
  2. GST Ret-2 also referred to as Sahaj GST return
  3. GST Ret-3 also referred to as Sugam GST return
  • Very importantly, one must not get confused with the GSTR-1, GSTR-2 & GSTR-3, which are entirely different. Besides, the main types of GST returns i.e. GSTR-1 & 3B shall continue as such.
  • The all-new GST return forms can now be easily downloaded from the GST portal.


#2. Which taxpayers need to follow the new GST return filing model?

All the Tax Assessees having GST registration and have an annual turnover in the preceding financial year not exceeding ₹5 crores can choose from any of the aforementioned 3 new quarterly GST return forms on the basis of their activity.

#3. What is the Normal GST Return?

Normal GST Return or more commonly the “GST Ret- 1” is a monthly or quarterly GST return form. This return is for the tax assessees having GST registration and have to declare all kinds of outward supplies (sales), inward supplies (purchases) and claim the input credit on the missing invoices.

Please download the 


#4. What is the Sahaj GST Return?

Sahaj GST Return or more commonly the GST Ret-2 is the return form for the registered dealers having GST registration.  

  • Under this, they are supposed to declare their outward supplies under the B2C category.
  • Besides, they have to show only those inward supplies (or purchases) that attract GST on reverse charge basis only.
  • Moreover, they will not be able to carry out any other sort of inward or outward supplies, except B2C
  • However, they shall not be allowed to take the input credit on the missing GST invoices.
  • Hence, it is very important to follow proper GST invoicing. 

The Taxpayers can, however, instantly easily create the GST Tax Invoice through the interactive and fast InstaBill Software.


Please download the 


#5. What is the Sugam GST Return?

Sugam GST Return, more commonly called the GST Ret-3 is a Quarterly GST Return.

  • Under this, the Registered Suppliers having GST registration can declare their outward supplies (sales) under both B2B as well as the B2C categories.
  • They can declare their inward supplies or purchases that attract GST on reverse charge only. However, they can’t claim input credit on the missing invoices.
  • Here too, they can’t make any other type of inward or outward supplies.

Please download the 


#6. When will the new GST return filing model become effective?

The new GST returns shall be made effective from 1st of April 2019 on trial basis only. This new GST return filing model shall final become mandatory with effect from July 2019.

If you require any further help regarding GST registration, or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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Posted Date 2019-03-15 21:49:41


Posted By Mudit Handa
Posted Date 2019-04-06 13:01:33

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