GSTR Sahaj Return Filing Process

We have already seen type of forms for filing new GSTR returns for quarterly filing in previous article.,

In this article will see, how to file Sahaj Return..

The Registered businesses with the turnover up to 5 Cr in the previous financial year are allowed to for filing quarterly returns. However, the payment needs to be made on monthly basis. The input tax credit will be available only to the extent of invoices uploaded by the supplier.

Note: The quarterly returns will not have a concept of claiming ITC on missing invoices which are not uploaded by the supplier.

1. GSTR Sahaj Form:

The businesses who often purchase only from the domestic market (within India) and their 100 % outward supplies are made to end consumers and unregistered business, known as B2C supplies can opt for GST return Form Sahaj.

The details of outward supplies are required to be captured at summary level with a break-up of tax rate and place of supply.  The details of ITC from inward supplies annexure which gets auto-populated based on the invoices uploaded by the supplier.

Though the GST Sahaj return filing is on a quarterly basis, the payment of GST needs to be made on monthly basis using the payment declaration form. The businesses need to determine the payable tax and Input tax credit on the self-assessed basis to determine the monthly tax payable.

The details of outward supplies in GST Sahaj form are required only at a summary level. This is because, GST Sahaj is applicable only if you are making B2C supplies and your customer (the buyer) who is either an end consumer or an unregistered business who will not be in a position to claim ITC on the supplies made by you. Hence, the details are required only at summary level instead of invoice-wise.

Let us understand GST Sahaj return filing process:

Let's take the period April-June'19 to explain the GST Sahaj return filing cycle.

  • The taxpayer makes the self-assessed payment for the month of April, 2019 and May, 2019 using Payment Declaration Form by adjusting tax payable with ITC available.

  • On completion of the quarter April to June, 2019, GST Sahaj return needs to be filed by 20th of July 2019 with the payment of Tax.

  • In GST Sahaj form, the taxpayer needs to furnish the consolidated outward supplies with a breakup of POS and rate-wise supplies.

  • Input Tax credit details will be auto-populated in GST Sahaj form.

  • As already said, as and when the invoices are uploaded by the supplier, details of ITC will be auto-captured in inward supplies annexure and which in turn gets auto-populated in GST Sahaj return form.

  • Remember again, quarterly returns forms will not have a concept of claiming and reporting ITC on missing invoices which supplier has not uploaded. You can claim the ITC only to the extent of invoice uploaded by the supplier.

  • Once the required details are furnished in GST Sahaj return, the next step is to make payment.

The tax payment here includes :

  • Tax payable for supplied made during 3rd month of the quarter after ITC Adjustment.

  • Adjustment due to the difference in tax paid on the self-assessed basis in the first and second-month versus the outward supplies details declared in the Sahaj return.

  • Adjustment due to ITC claimed on self-assessed basis versus the auto-populated ITC available in inward supplies annexure.

  • Once the tax payment is done, you can submit and file the GST Sahaj returns.


For businesses, the Sahaj return filing cycle is very simple. All you have to do is self-assessed monthly payment and mention the consolidated details of outward supplies. The rest of the details are auto-populated in Sahaj return.

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