How return will be filed by the taxpayer under New GST Return System
1. Uploading details of supplies in FORM GST ANX-1 (Annexure of outward supplies and inward supplies attracting reverse charge).
2. Taking Acting on the document auto-populated in FORM GST ANX-2 (Annexure of inward supplies).
3. Information declared through FORM GST ANX-1 and FORM GST-ANX-2 shall be auto-populated in the main return.
- GST RET-1(Normal) or
- GST RET-2 (Sahaj) or
- GST RET-3 (Sugam)
Difference between return
| Normal (GST RET-1) | Sahaj (GST RET-2) | Sugam (GST RET-3) | |
| Return | Quarterly/monthly | Quarterly | Quarterly |
| 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 supply=mandatory |
Optional | Optional |
| Declared Inward supply on which RCM apply | Yes | Yes | Yes |
Dear sir, please send difference between returns table on pdf format,
Regarding GST