The Simplified GST Return Filing procedure introduced in the 28th GST Council meeting consists of the following forms.
The GST Returns Normal, Sugam, and Sahaj in turn consist of two annexures, one for reporting details of liabilities and one for reporting details of input tax credit. These annexures are
The difference between the different forms Normal, Sugam, and Sahaj and their respective annexures is that some tables are absent in the simpler forms (Sugam and Sahaj). However, the names and contents of tables are identical between the forms and their annexures.
The Simplified GST Return forms Form GST RET 2 (Sahaj), Form GST RET 3 (Sugam) and Form GST RET 1 (Normal), in the order mentioned are sub-forms of one another. That is, all information that can be reported in Sahaj can be reported in Sugam, and all information that be reported in Sugam can be reported in Form GST RET 1 (Normal), but not the other way round.
The flowchart below describes the minimum GST Return that a Regular Taxpayer is eligible and required to file.
FORM GST RET 1 (or its simpler variations) is the main GST return to be filed by all regular taxpayers. Most of RET-1's details are autopopulated from its annexures ANX-1 and ANX-2.