Draft format of monthly GST Return, Quarterly return, Form Sahaj and Sugam

Department has just released a note on proposed simplified Returns and Return formats

The note covers:

Ø Key Features of Monthly Returns

Ø Key Features of Quarterly Returns

Ø Questionnaire for filing up Annexure of supplies to Main return

Ø Annexure of Supplies to main return

Ø Main return with instructions (GSTR)

Ø Annexure of Inward Supplies

Ø Questionnaire for filing amendment to Annexure of supplies to Main return

Ø Amendment to Annexure of Supplies

Ø Amendment to main return with instructions (GSTR –A)

Ø Option for choosing type of quarterly return

Ø Payment of self-assessed tax before filing return with instructions (GST PMT)

Ø Return format for taxpayers making B2C supplies only with instructions (GSTR – Sahaj)

Ø Annexure to Sugam for reporting B2B supplies with instructions

Ø(Annexure to Sugam)

Ø Return format for taxpayers making B2C and B2B supplies only with instructions (GSTR – Sugam)

Ø Return format for taxpayers filing quarterly return (GSTR-Quarterly)

Note on proposed simplified Returns and Return formats