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Sahaj Return

Last updated on 31 October, 2019

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What is Sahaj Return?

In an attempt to help ease the burden of filing returns for taxpayers, the GST Council has decided to institute a new return filing system. Sahaj return is a simplified quarterly return for small taxpayers who deal with B2C supplies. It will be put into practice from October 2019.

Who should file Sahaj return?

Sahaj return must be mandatorily filed by small taxpayers who have a turnover of Rs. 5 crores maximum and primarily deal with B2C supplies.

How to file Sahaj Return?

Sahaj return form consists of 7 parts in total and collects information like the taxpayer’s general details, amendments to details on taxable outward and inward supplies that attract reverse charge, amendments to inward supplies to claim ITC, information on interest and late fee, and payments of tax. The Sahaj return form cannot be filed on its own. It must be filed along with 5 other forms namely, GST ANX-1, GST ANX-2, GST ANX-1A, GST RET-2A, and GST PMT-08. In this guide you will be reading about the following topics:


Form GST ANX-1

GST ANX-1 is an annexure for reporting details of outward and inward supplies that are applicable for reverse-charge. The information entered in this form will be used to auto-populate some of the fields in the next form, ANX-2. Taxpayers are required to upload this form on a monthly basis, before filing the actual Sahaj return form. Let’s look at the form in detail:

Part 1 and 2: General details

General Details of Sahaj return form GST ANX-1

The first two parts of this annexure are for your general details: GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Details of outward and inward supplies for which reverse charge applies

Details of outward and inward supplies for which reverse charges applies in Sahaj return form GST ANX-1

In this section, you are required to fill in your GSTIN or UIN, place of supply and relevant document details, HSN code, tax rates, taxable value, tax amounts, and details regarding your shipping bill or bill of export for the following:

Form GST ANX-2

GST ANX-2 is an annexure for all inward supplies received from a registered person and details of the ITC received. Taxpayers are required to upload this form on a monthly basis, before filing the actual Sugam return form. Let’s look at the form in detail:

Part 1 and 2: General details

General Details of Sahaj return form GST ANX-2

The first two parts of this annexure are for your general details: GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Inward supplies received from a registered person

Inward supplies received from a registered person in Sahaj return form GST ANX-2

This part of the form is for details of inward supplies that you have received from a registered person, besides those supplies for which reverse-charge applies. In this form, you are required to enter the GSTIN of your supplier, their trade name, place of supply, relevant document details, HSN code, tax rates, taxable value, tax amounts, and the status of the form.

Note: The F in the return status column stands for Return Filed and the NF stands for Return Not Filed. Similarly, in the action column, the A stands for Accepted, R stands for Rejected, and P stands for Pending.

Part 4: Summary of ITC

ITC summary of Sahaj return GST ANX-2

The last part of Form GST ANX-2 is where you are required to enter the value and amounts of ITC involved under integrated tax, CGST, SGST or UGST, and cess tax for the following:

Form GST RET-2

Form GST RET-2, or the Sahaj return, is a simplified quarterly return meant for small taxpayers having a turnover of up to Rs. 5 crores and dealing with only B2C supplies. Here is a detailed explanation of the form:

Part 1 and 2: General details

General details of Sahaj return form GST RET-2

The first two parts of the Sahaj return form are for your general details. Enter your GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Amendment to summary of outward supplies, inward supplies attracting reverse charge and tax liability

Summary of outward and inward supplies in Sahaj return form GST RET-2

A. Details of amendment to outward supplies

This part of the form is where you are required to fill in details of your outward supplies like the integrated tax, central tax, and cess amount, CGST, SGST, and value of:

B. Details of amendment to inward supplies attracting reverse-charge

This is where you are required to fill in details of your inward supplies that attract reverse charge. Enter the integrated tax, central tax, cess amount, CGST, SGST, and value of:

C. Details of amendment to adjustment of liability

In this section, you are required to fill in details of your adjustment of liability. Enter the integrated tax, central tax, cess amount, CGST, SGST, and value of:

D. Total value and tax liability of A, B, and C

Part 4: Amendment to summary of inward supplies for claiming input tax credit (ITC)

Summary of inward supplies in Sahaj return form GST RET-2

A. Details of amendment to ITC based on auto-population from FORM GST ANX-1A

This is where you are required to fill in details of your inward supplies. Enter the ITC value of your integrated tax, central tax, cess amount, CGST, SGST, and value of:

B. Details of amendment to reversal of credit

In this section, you are required to enter the details of any adjustments to the reversal of credit. Enter the integrated tax, central tax, cess amount, CGST, SGST, and value of:

C. Net ITC available

Here you are required to enter the integrated tax, central tax, cess amount, CGST, SGST, and value of your net ITC available, which is the difference of the quantities entered in A and B (A-B).

Part 5: Interest and late fee details

Interest and late fee details of Sahaj return form GST RET-2

In this section, you are required to fill in details of your interest and late fees for:

Part 6: Payment of tax

Tax payment in Sahaj return form GST RET-2

In this part of the form, you are required to enter the values of your payable tax, paid tax, adjustment of negative liability incurred during the previous tax period, payments made through ITC, and payments made in cash for:

Part 7: Verification

Verification in Sahaj return form GST RET-2

Filling in and signing the final part of the form will verify and authenticate the return either through a digital signature certificate (DSC) or by using an Aadhar-based signature verification mechanism.

Form GST ANX-1A

Form GST ANX-1A is an amendment for details of both your outward and inward supplies that attract reverse charge. Here is a detailed explanation of the form:

Part 1 and 2: General details

General details in Sahaj return form GST ANX-1A

The first two parts of this annexure are for your general details: GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Amendment to details of outward and inward supplies that attract reverse charge

Details of outward and inward supplies that attract reverse charge in Sahaj return form GST ANX-1A

In this section, you are required to enter any changes or amendments to details that were previously entered in Form GST ANX-1. Enter your details related to your original document, revised document, place of supply, HSN code, tax rates, taxable value, tax amounts, and details regarding your shipping bill or bill of export for the following:

FORM GST RET-2A

Form GST RET-2A is an amendment to the quarterly return GST RET-2, also called the Sahaj return. Here is a detailed explanation of each section of the form:

Part 1 and 2: General details

General details in Sahaj return form GST RET-2A

The first two parts of this annexure are for your general details: GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Amendment to summary of outward and inward supplies for which reverse charge is applicable

Details of outward and inward supplies that receives reverse charge in Sahaj return form GST RET-2A

In this part of the form, you are required to provide details regarding any amendments to your outward and inward supplies for which reverse charge applies. The value column alone will be auto-populated with entries made in the previous forms.

A. Details of amendment to outward supplies

Here you are required to enter the amounts of integrated and cess tax, CGST, and SGST/UGST for the following:

B. Details of amendment to inward supplies attracting reverse charge

In this part, you are required to enter the amounts of integrated and cess tax, CGST, and SGST/UGST for the following:

C. Details of amendment to adjustment of liability

Here, you are required to enter the amounts of integrated and cess tax, CGST, and SGST/UGST for the following:

D. Total value and tax liability (A+B+C)

Here you are required to enter the total value of all of the above quantities (the sum of lines A, B, and C).

Part 4: Amendment to summary of inward supplies for claiming ITC

Summary of inward supplies to claim ITC  in Sahaj return form GST RET-2A

A. Details of amendment to ITC based on auto-population from FORM GST ANX-1A

In this section, you are required to enter the ITC values relevant to the integrated tax, CGST, SGST/UGST, and cess tax for the following:

B. Details of amendment to reversals of credit

Here, you are required to enter the ITC values relevant to the integrated tax, CGST, SGST/UGST, and cess tax for the following:

C. Net ITC available (A-B)

Here you are required to enter the net ITC that is available to you. This can be calculated as the difference between the values entered in A and B.

Part 5: Interest and late fee details

Interest and late fee details in Sahaj return form GST RET-2A

This section is for your interest and late fee details. Here, you are required to enter the amount of interest for your integrated tax, CGST, SGST, and cess tax, along with the relevant amount of late fees under CGST and SGST for the following:

Part 6: Payment of tax

Tax payment in Sahaj return GST RET-2A

This part of the form is for details related to your tax payments. You are required to enter the amounts of tax payable, tax paid, adjustment of negative tax liability accumulated during the previous tax period, tax paid through ITC, and tax paid in cash for the following:

Part 7: Verification

Verification in Sahaj return GST RET-2A

The final part of this form is verification. Filling in and signing the final part of the form will verify and authenticate the return either through a digital signature certificate (DSC) or by using an Aadhar-based signature verification mechanism.

Form GST PMT-08

GST PMT-08 is the form that must be filed on a monthly basis, when making payments of self-assessed tax. Here is a detailed explanation of each section of the form:

Part1 and 2: General details

General details for Sahaj return form GST PMT-08

The first two parts of this annexure are for your general details: GSTIN, full legal name, trade name, ARN (Application Reference Number), and the date of filing.

Part 3: Summary of self-assessed liability and ITC availed

Summary of availed ITC in Sahaj return form GST PMT-08

In this section, you are required to enter the relevant amount of integrated tax, CGST, SGST/UGST, and cess tax for the following:

Part 4: Payment of tax

Tax payment in Sahaj return form GST PMT-08

This part of the form is for details related to your tax payments. You are required to enter the amounts of tax payable, tax paid, adjustment of negative tax liability accumulated during the previous tax period, tax paid through ITC, and tax paid in cash for the following:

Part 5: Verification

Verification in Sahaj return form GST PMT-08

The final part of this form is verification. Filling in and signing the final part of the form will verify and authenticate the return either through a digital signature certificate (DSC) or by using an Aadhar-based signature verification mechanism.

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