With the introduction of Goods and Service Tax (GST), there had been a tremendous increase in the numbers of returns to be filed by the registered taxable person. Due to the increase in the number of returns and the complex return filing process, there had been a remarkable increase in compliance cost which is duly affecting the day to day business of small taxpayers under GST. Currently, small taxpayers having turnover up to INR 1.5 Crore are eligible to file quarterly return under GST.

Sahaj and Sugam returns are already popular amongst the income tax assessee. Goods and Service Tax council has also come up with the similar returns in order to simplify the return filing process under GST. In the 27th GST council meeting, the Government has announced the concept of Sahaj and Sugam returns under GST. Along with the introduction of Sahaj and Sugam returns, the Government has also proposed to increase the eligibility criteria of small taxpayers from INR 1.5 Crore to INR 5 Crores. In other words, quarterly return filing under Sahaj or Sugam can be done by the taxpayer having a turnover of less than INR 5 Crore depending on type the supplies that is B2B (Business to Business) or B2C (Business to Customer).

It must be noted that still the Sahaj and Sugam returns are under the approval process and the same is likely to be made effective from 1st January, 2019.


Sahaj return is applicable to those small taxpayers who have opted for quarterly return under GST. In order to be eligible for filing Sahaj return, the taxpayer should be having only and only Business to Customer (i.e. B2C) transactions and the taxpayer should be having the turnover of less than INR 5 Crore in the last financial year. Sahaj return is to be filed on the quarterly basis.

Sahaj GST return contains information of inward and outward supplies along with applicable reverse charge and information of inward supplies in order to claim input tax credit.


Sugam return is applicable and can be filed by those small taxpayers who are providing both Business to Business (i.e. B2B) transactions and Business to Customer (i.e. B2C) transactions, however, the turnover of the taxpayer should be less than INR 5 Crore in the last financial year. Sugam return is to be filed on the quarterly basis.

Sugam returns contain the information of inward and outward supplies along with information about tax payment and interest and further inward supplies in order to claim for input tax credit. The taxpayers are required to furnish annexure to relevant return form providing information of customers, outward supplies to the registered taxpayer, the non-registered taxpayer and inward supplies for a reverse charge. It is also necessary to furnish HSN wise details of supplies made.

The above sahaj and sugam returns are likely to replace existing GST returns from January, 2019, however, exact dates would be intimated as and when the same is declared.

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Qualification: CA in Job / Business
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, India
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One Comment

  1. Birindersingh says:

    Dear sir. I am an old man born in1930 still living &doing busniss of auto parts my father stared this business in year 1947 in india you must be aware that in truck parts a retailer has to keep from pin to big parts & as model change there remain som parts in stock tell me how I can applu for GST or make invoice for parts which I can sell

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September 2021