GST: Simplified Returns Format

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The key features and the new format of the GST returns were approved in the 28th GST council meeting on 21st July 2018. The Note on Simplified returns contains 15 sections dealing with various return formats, applicability of forms, instructions to fill the forms, amendments to returns and payment of taxes etc.

The sections outline the following:

1. Key features of monthly returns

These include some key features relating to

  • Different types of return forms, due dates, formats, categorization of taxpayers to file returns and the like
  • Detailed manner of invoice uploading on the portal.
  • Payment of tax liability, negative liability, late fees, impact of amendments on tax liability etc.

2. Key features of quarterly returns

This section details all about

  • Options to file quarterly returns for taxpayers having turnover up to Rs 5 Crore.
  • Quarterly filing and monthly payments, choosing between filing either monthly or quarterly returns, choosing between return forms – quarterly return, Sahaj for B2C sales or Sugam for B2B and B2C sales.
  • Uploading of invoices and payment of taxes, issue of missing and pending invoices

3. Questionnaire for annexures to be filled up with main return

Tabular format of all the questions that need to be answered by taxpayers in order for the government to collect data regarding transactions.

4. Annexure of supplies to main return

Detailed annexures to be filled by taxpayers along with instructions on how to fill these annexures. Instructions are detailed enough to answer all queries of taxpayers.

5. GSTR form

The monthly return form has been produced here to be filed by taxpayers who opt for or are required under law to file monthly returns along with instructions to fill.

6. Annexure of inward supplies

A detailed format of the annexure of inward supplies with instructions has been provided here to help taxpayers fill the annexures with ease.

7. Questionnaire for filing Amendment to Annexure of Supplies to main return A detailed questionnaire has been produced if there are any amendments to be made in the supplies.

8. Amendment to the Annexure of supplies reported earlier along with instructions

If there are any amendments to the annexure of supplies reported earlier relating to outward supply, imports, inward supplies attracting reverse charge then this annexure needs to be filled. Instructions to fill this annexure are also given along with the format.

9. Amendment to main return with instructions

If there are any amendments to the main return then this form needs to be filled. Detailed form has been produced in this section along with instructions.

10. Option for choosing type of quarterly return

If you are a taxpayer who has opted for filing quarterly return then this questionnaire will help you choose the type of return to be filed.

11. Payment of self-assessed tax before filing return with instructions

Form GST PMT is to be used while payment of self-assessed tax. This section details the form and the instructions to the form.

12. Return format for taxpayers making B2C supplies only with instructions

This form – ‘Form GSTR – Sahaj’ needs to be filled by those who are making B2C supplies. Instructions are also given herewith.

13. Annexure to Sugam for reporting B2B supplies with instructions

This annexure needs to be filled for those who make supplies to B2B as well as B2C.

14. Return format for taxpayers making B2C and B2B supplies only with instructions

This return form – ‘Form GSTR – Sugam’ needs to be filed by those who make both B2B and B2C supplies. Instructions are also given to fill this form.

15. Return format for taxpayers filing quarterly return

Lastly the return format for the Quarterly returns has been specified for those who choose for filing quarterly returns with instructions.

Download the complete Note on Simplified Returns


Cygnet GSP is committed to providing cutting edge technologically driven solutions to file your GST returns easily with speed and accuracy. We strive to make your business a priority by simplifying GST return filing through our IT solutions. We live by our belief of ‘IT is about you’.

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