Introduction of New GST Return- The GST department introduced new GST return system w.e.f. 01st April, 2020 i.e. F.Y. 2020-2021.

Overview- In the proposed system of new GST Return filing, a normal taxpayer would have to file FORM GST RET-1 (Normal) or FORM GST RET-2 (Sahaj) or FORM GST RET-3 (Sugam), on either monthly (GST RET-1) or quarterly basis. It’s included Annexure of Supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) will be filed as part of these returns.

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