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Sugam Return

Last updated on 31 October, 2019

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What is Sugam Return?

The GST Council has attempted to further simplify the process of filing returns, by bringing a new return filing sytem. Sugam return is a simplified quarterly return for small taxpayers who deal with B2C and B2B supplies. It will be implemented from October 2019.

Who should file Sugam return?

Sugam return must be mandatorily filed by small taxpayers who have a turnover of Rs. 5 crores maximum and deal with both B2C and B2B supplies.

How to file Sugam Return?

Sugam return form consists of 9 parts in total where taxpayers can enter information like the their general details, summary of taxable outward and inward supplies that attract reverse charge and debit or credit notes, summary of inward supplies to claim ITC, amount of TDS and TCS received, information on interest and late fee, payments of tax, and any refunds claimed. The Sugam 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 information on 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 Sugam return form. Let’s look at the form in detail:

Part 1 and 2: General details

General Details in Sugam 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 in which reverse charges apply in Sugam 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 in Sugam 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 Sugam 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

Summary of ITC in Sugam return form 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-3

The GST RET-3 or Sugam return is a simplified quarterly return meant for small taxpayers having a turnover of up to Rs. 5 crores and dealing with both B2C and B2B supplies. Here is a detailed explanation of the form:

Part 1 and 2: General details

General details in Sugam return form GST RET-3

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

Part 3: Summary of outward supplies, inward supplies attracting reverse charge, debit or credit notes, and tax liability

Summary of outward supplies in Sugam return form GST RET-3

Summary of credit and debit notes and tax liability in Sugam return form GST RET-3

A.Details of outward supplies

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

B. Details of inward supplies

In this section you are required to fill in details of your inward supplies. Enter the value of the supply and the amount of integrated tax, CGST, SGST, and cess tax for:

C. Details of debit or credit notes issued, advances received or adjusted, and other reduction in liabilities

Here you are required to fill in details of your reductions in liability. Enter the value of the supply and the amount of integrated tax, CGST, SGST, and cess tax for:

D. The total value and tax liability A, B, and C

Part 4: Summary of inward supplies for claiming input tax credit (ITC)

Summary of inward supplies in Sugam return form GST RET-3

Summary of credit reversal in Sugam return form GST RET-3

A. Details of ITC based on auto-population from Form GST ANX-1, action taken in Form GST ANX-2 and other claims

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

B. Details of reversals of credit

In this section, you are required to fill in details of your inward supplies. Enter the value of the supply and the amount of ITC for integrated tax, CGST, SGST, and cess tax for:

C. The total ITC available to you (A- B)

D. ITC declared during the first two months of the quarter

Here you are required to fill in details of your inward supplies. Enter the value of the supply and the amount of ITC for integrated tax, CGST, SGST, and cess tax for:

E. The Net ITC available (C-D)

Part 5: Amount of TDS and TCS credit received in electronic cash ledger

Amount of TDS and TCS credits in Sugam return form in GST RET-3

In this part of the form, you are required to fill in the integrated tax, CGST, and SGST for:

Part 6: Interest and late fee liability details

Interest and late fee liability details in Sugam return form in GST RET-3

Interst and late fee liability details in Sugam return

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

Part 7: Payment of tax

Tax payment in Sugam return form GST RET-3

In this part of the form, you are required to enter 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 8: Refund claimed from electronic cash ledger

Refund claimed from electronic cash ledger in Sugam return form GST RET-3

Here, you are required to fill in the refund amounts that you have claimed from the electronic cash ledger. Enter the tax, interest, penalties, fees, other payments, and the total of all of these quantities for:

Part 9: Verification

Vefication in Sugam return form GST RET-3

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 Sugam 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 attracts reverse charge in Sugam 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-3A

Form GST RET-3A is an amendment to the quarterly return GST RET-3, also called the Sugam return. Here is a detailed explanation of each section of the form:

Part 1 and 2: General details

General details in form GST RET-3A

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 ourtward and inward supplies for which reverse charge is applicable in Sugam return form GST RET-3A

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 points A, B, and C).

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

Summary of inward supplies for claiming ITC in Sugam return form GST RET-3A

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 Sugam return form GST RET-3A

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 Sugam return form GST RET-3A

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

Verfication in Sugam return form GST RET-3A

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 in 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 ITC availed and self assessed liability in GST Sugam return form 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 GST Sugam return form 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

Verificaiton in GST Sugam return form 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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