GST Council has decided to make changes in Return filing process in its GST Council Meeting on and decided to replace GSTR3B and GSTR1 forms with New GST forms SAHAJ, SUGAM, QUARTERLY, MONTHLY FORMS,

Here we will discuss complete details about these forms like

  • What are the new GST forms and which Return form to be chosen by which business,
  • When are they likely to be introduced,
  • What is new GST payment declaration form and
  • How is new GST Forms and procedure different from existing procedures.

You can also download copy of these forms in PDF and excel for reference


What are New GST Return Forms?

Currently GSTR3B and GSTR1 are to be filed by taxpayers

This will be soon replaced by 4 New GST Forms

  1. GST Sahaj Form
  2. GST Sugam Form
  3. GST Monthly Return
  4. GST Quarterly Return

These forms will have full details of Output, Input and Payable unlike existing forms

Existing and Future GST.jpg

Whether Returns to be Filed Monthly or Quarterly

Those having turnover more than 5 Crores have to file Monthly Returns

However, those having turnover upto 5 crores can chose Monthly or Quarterly Returns

Note:-Last year turnover is to be taken .However for new business, likely turnover of current year is to be taken to determine whether turnover is monthly or quarterly

Existing and Future GST return to be filed.jpg



Which Scheme to be chosen and Which form to be filled ?

GST return to be filed-monthly scheme and quaterly scheme.jpg

If Turnover more than 5 crores,

it is compulsory to select GST Monthly Return Form


If Turnover upto 5 Crores, there are 3 options

1. Business have only Retail Sales (Sales to Unregistered Persons)

  • He should select Sahaj Return Form  
  • Example Restaurants and Retail Shops


2. Business have sale to Registered Persons also (B2B Sales)

  • He should select Sugam Return Form
  • Examples Wholesalers, Distributors and Factories Selling In India


3. Business have Export Sales Also or Sales to Special Economic Zone

  • He should Select Quarterly Return Form
  • Example Small Exporters or those selling to Special Economic Zone


When will this new return scheme SAHAJ and SUGAM Forms be introduced

View Answer


What is GST Sahaj Return Form?

View Answer

What is GST Sugam Form?

View Answer

What is Quarterly GST Return?

View Answer

What is Monthly GST Return Form?

View Answer

What is New GST Payment Procedure in GST-Payment Declaration Form?

View Answer

What is the Procedure for Upload,Lock and Pay?

View Answer

What is the due date by which Invoices to be Locked?

View Answer




Separate Returns for Sales, Purchase and Payable

Common Returns for Sales and Purchase

GSTR3B Return and GSTR1 to be filed

Remaining Suspended

Saral and Sugam Returns to be  filed

Quarterly Returns if turnover upto 1.5 Crore

Quarterly Returns if turnover upto 5 Crore

B2B Invoice Details to be uploaded in GSTR1




Depending upon turnover

B2B Invoice Details to be uploaded in Annexure to Return


Easy challan Format containing details of GST Payable only

No Payment Declaration Forms



Payment Declaration Form in First 2 Months of Quarter containing  details of





It is to be called Payment Declaration Form

Returns cannot be revised .Amendment to be made in next month return

Returns can be amended 2 times maximum

You can practice these existing GST Return Forms at our

GST Demo Website


Get GST Practical Training by CA Maninder Singh - Register now


Download the full GST Return Formats with Annexures as provided by the government




  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.