All abount new GST Return Forms Normal, Sahaj and Sugam

Proposed New GST Returns

—Monthly/Quarterly (NORMAL) return-Form GST RET-1

—Quarterly SAHAJ Return-Form GST RET-2

—Quarterly SUGAM Return-Form GST RET-3

Old GST Returns to be removed

GSTR – 1 i.e. detail of outward supplies

GSTR – 2A i.e Auto-populated detail of inwards supplies

GSTR – 3B i.e summary return containing summary of Outward supplies, details of inputs for the purpose of depositing GST tax liabilities on monthly basis.

Please note that changes are proposed for mentioned forms only, however, no changes are suggested for GSTR-4 to GSTR-11. Therefore, these returns will continue to file as earlier

Revised formats are proposed to implement

Revised formats are proposed to implement with effect from 1st April, 2019 on trial basis and if it operates well then such formats will become mandatory with effect from 1st July, 2019.