It is a plan to adopt a streamlined return method by the GST Council from October 2019. The audit can be submitted by a taxpayer with revenue up to Rs. 5 crores in the fiscal year. Such a method is only applicable for small taxpayers interested in the procurement of B2B (Business to Business goods–GST approved persons) or B2C (Business to Customer–GST services) supplies in India. This type is valid to small taxpayers. At its 28th meeting of the GST Council members accepted GST returns annually (Sahaj & Sugam) for small taxpayers with a turnover of up to Rs.5 (as opposed to the original Rs.1.5 Crores limit). The tax is payable quarterly, though, by a challan.

A SUGAM GSTR type can be extended to Small taxpayers with revenue of up to Rs 5 crores, and with a combined supply of B2B and B2C.

Sahaj and sugam

GST SAHAJ will be released in April 2019 as a single page GST summary invoice. In the last financial year and in supplies B2C (supplies for customers and non-registered persons) taxpayers with turnover of up to Rs.5 can choose to file this audit. This is the only choice.


GST Sugam is an application to the GST Council in April 2019 as a draft streamlined returns form. A choice will be given for a taxpayer whose revenue is up to Rs. 5 crores in the financial year. The type is for the small taxpayers who make available B2B suppliers to GST registered individuals as well as B2C supplies to customers or non-registered parties under GST in India only. This system is for those minor taxpayers.

Who Can File SAHAJ And SUGAM?

SAHAJ – To small taxpayers who supply just B2C in the domestic market

SUGAM – To small taxpayers make goods on the domestic market only for customers and other firms (B2C or B2B)


Depending on the supplier’s invoice, borrowers of these small taxpayers can use the input tax loan.


GSTR Sugam and Sahaj are issued on a quarterly basis. But every month the taxpayer pays an income.

Content for GST SUGAM?

2 annexures to the return and the return itself.

The annexures shall be upload before filing the return for any tax period.
Information on the outside supplier invoices to licensed entities (B2B) can be submitted during the quarter in real-time.
The products made in this Annex are not supplies rendered for domestic customers or unregistered citizens (b2C) or licensed users (b2B).
Annex for annual reports will be required for those who have traded on the global market.
This appendix can also be used to document debit or loan notices for supplies rendered to licensed entities (B2B).
A four-digit standard HSN code statement will be mandatory.
Details for GST SUGAM
Basic details – GSTIN, trade name, legal name, ARN, and the date of filing are auto-populated.

Summary of outward supplies and inward supplies attracting a reverse charge – Information on existing suppliers for customers, non-registered individuals, and inbound supplies subject to the reverse charge will be collected into this Annex 1 table automatically. Information regarding prior period profits and losses must be registered.

Summary of inward supplies for claiming ITC – This table from Annexes 1 and 2 includes all the data. ITC reversal information must be submitted manually.

Amount of TDS/TCS credit received in electronic cash ledger – Credit sums will be given on the basis of reports submitted by deduction firms in form GSTR-7 or GSTR-8 in an electronic cash ledger.

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