The new returns would be implemented on a pilot basis from April 1, and will be made mandatory from July 1, according to a decision by the GST Council.
The periodicity - whether such taxpayers choose to file monthly or quarterly returns. Taxpayers filing Sugam and Sahaj returns cannot generate sales through e-commerce operators on which tax needs to be collected at source, while those filing normal returns will be able to do so
A purchaser will get tax credit based on the details of documents uploaded by the seller up to the 10th day of the following month for which the return is being filed. If buyers for instance, file their returns on a monthly basis for January 2019 on Feb. 20, 2019, they'll be eligible to claim credit on their returns based on the documents uploaded by the seller up to Feb. 10, 2019 irrespective of whether the seller files return on monthly or quarterly basis.
If the buyer files his return on a quarterly basis, say for the quarter through March 2019 on April 25, she will be eligible to claim credit on the return based on the documents uploaded by the seller up to April 10, 2019, irrespective of whether the seller files return on monthly or quarterly basis.
Summery of return Annexure
Which Scheme to be chose and which form to be filled?
Difference between return
|Turnover limit for return||>5 cr. mandatory |
< 5 cr. optional
|Up to 5 cr. Optional||Up to 5 cr. optional|
|Customer type||All||B2C||B2B & B2C|
|Supply to e-commerce||Yes||No||No|
|Zero rated Supply||Yes||No||No|
|Missing/pending invoice upload||Yes||No||No|
|Declared capital input||Yes||No||No|
|Need to Declared “Non-GST supply & Exempted supply”||Yes||No||No|
|Nil Return by SMS||Yes||Yes||Yes|
|HSN- base on turnover||If >5cr. mandatory |
If <5cr. optional
If ZERO rated
|Declared Inward supply on which RCM apply||Yes||Yes||Yes|
Note: no change in TDS, TCS, ISD and composition return.
The registered person could switch from one type of return to another in the following scenario.
|Quarterly/Monthly (Normal)||Monthly/Quarterly (Normal)||Once at time of filing first return.It cannot be changed during the FY.Have the option to change while filing first return in next FY.|
|Quarterly (Normal)||Sahaj/Sugam||Once in a FY at beginning of any quarter.|
|Sugam||Sahaj||Once in a FY at beginning of any quarter.|
|Sahaj||Sugam/Quarterly (Normal)||More than once in a FY at beginning of any quarter.|
|Sugam||Quarterly (Normal)||More than once in a FY at beginning of any quarter.|
Flow of returns
Form GST ANX 1
Possible scenarios for action taken by recipient
|Date of upload by supplier||Date of action by recipient||Action taken||Impact on recipient||Whether edit / amendment in next return allowed|
|10th of next month||12th of next month||Accept||Credit available for utilization||Edit : Upto 10th Amendment: NA|
|10th of next month||12th of next month||Reject||No Credit||Edit : Upto 10th Amendment: NA|
|10th of next month||12th of next month||Pending||No Credit||Edit : Upto 10th Amendment: NA|
|10th of next month||NA||Deemed acceptance||Deemed acceptance- Credit available for utilization||Edit : Upto 10th Amendment: NA|
|12th of next month||NA||Not Possible||No Credit||Not Possible|
|8th of next month||10th of next month||Accept||Credit available for utilization||Not Possible|
|* Amendment by supplier can be done only once the original action has been rest / unlocked by the recipient|
Form GST ANX 2
Return GST RET 1/2/3
Amendment in Form GST ANX-01A: