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Sahaj GST Return System

SAHAJ GST Return – An Overview

GST Authorities have introduced a new category of GST Return called SAHAJ. This will be applicable from 01.01.2020

Let us now understand how far “SAHAJ” (easy) is this return for filling in this article in a simple manner

Who are eligible for SAHAJ Return?

 Any Businessman who is doing business only with individual customers are eligible for SAHAJ return. In GST term this is called B2C Business ( Business to customer)

What are the examples of B2C Business?

Some of the examples of B2C business are as follows

  • Retailers
  • Medicine shop owners
  • Grocery shop owners
  • Beauty parlours
  • Gyms

Any other Business where transaction is only done to individual customers

What is the turn over criteria for SAHAJ return?

A Business man having yearly turnover less than Rs. 5Cr is eligible for SAHAJ return filling

What type of Return is this?

SAHAJ is a quarterly return

What will be the base for deciding turn over of any business man for filling SAHAJ GST Return

His previous year turn over will be taken as base for deciding his turn over for Filling SAHAJ GST Return

What is the due date for Filling SAHAJ Return?

30th. of the first month of any quarter for the previous quarter e.g. the Return for the quarter ending on 31.03.2020 for January to March 2020  is required to be filled by 30.04.2020

Whether Tax payment for SAHAJ Return fillers is monthly or quarterly?

Tax payment is monthly for SAHAJ Return fillers

What is the form name for SAHAJ GST Return?


How a SAHAJ Return filler will pay tax on monthly basis?

The SAHAJ return filler will pay tax based on transactions done by him for a particular month. The tax will be paid on the basis of self assumption and declaration

What is the form to be filled up and submitted for monthly basis? 


Is this form a return form ?

No. this is a declaration form only

Can SAHAJ Return be NIL for a quarter?


Whether SAHAJ Return fillers are eligible for Input credit?


What will happen in case a SAHAJ Return filler start selling products to other business entities or starts doing B2B Business?

Ans : They will not be eligible for SAHAJ Return filling then. They will have to shifted to SUGAM Return Filling

In the new return process there is an option for uploading Sales Invoices. Is it applicable for SAHAJ Return also?


Can  a SAHAJ Return filler pay tax as per sales liabilities declared by him without uploading sales invoices ?

Yes only SAHAJ Return filler can do that

What are the advantages of SAHAJ Return filling?

  • The Return filling is quarterly. They need not have to file GSTR 3B in every month which they are doing now It therefore reduces their headache of return filling  
  • The Invoice creation, maintenance and uploading for every transaction like B2B Business, is not truly applicable for SAHAJ Return in the new return system
  • The benefit of input credit is also applicable for them in the same way like other return fillers

Hence, the SAHAJ return with it’s functioning and operation is really easy for small businessmen who are doing B2C Business only

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