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 NORMAL,SAHAJ, SUGAM

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 3 New GST Returns


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


Changes In GST (37th GST Council meeting held in Goa) 

GSTR 3B & GSTR 1 are to be filed till 31 March 2020.

After that new returns Sahaj Sugam etc . will be applicable


Chart 1 Part 1 Existing.jpg

Chart 1 Part 1 In Future.jpg

Whether Returns to be Filed Monthly or Quarterly

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

However, those having turnover upto 5 crores can chose Normal (Monthly /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 ?

Return to be Filed - Teachoo.jpg

If Turnover more than 5 crores,

it is compulsory to select GST Normal (Monthly) Return Form (RET-1)


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  (RET-2)
  • Example Restaurants and Retail Shops


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

  • He should select  Sugam Return Form(RET-3)
  • Examples Wholesalers, Distributors and Factories Selling In India


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

  • He should Select Normal (Quaterly) Return Form(RET-1)
  • Example Small Exporters or those selling to Special Economic Zone


What is Normal (Monthly/Quaterly) GST Return Form (RET-01)

View Answer

What is GST Sahaj Return Form(RET-02)

View Answer
  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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.