GST SAHAJ is an easy one-page GST summary return that is to be presented from October 2019 onwards. Taxpayers with a turnover of up to Rs.5 crores in the last financial year as well as who are in the B2C supplies (supplies towards consumers and un-registered persons) might opt to file this return. Though, payments of tax is required to be made monthly through a challan.

Who can file GSTR SAHAJ?

GST SAHAJ return could be filed by an individual registered under GST having an annual turnover of below Rs.5 crores. For new business, they would also be allowed to file GST SAHAJ return, as their turnover in the previous shall be considered NIL.

Also, the taxpayers opting towards filing quarterly Sahaj return shall be allowed to declare only supply under B2C category and inward supplies attracting reverse charge only. The taxpayer shall also not be allowed towards making supplies through e-commerce operators or take input tax credit on missing invoices.

Therefore, SAHAJ form should be used only by taxpayers who supply to B2C consumers and/or have nil rated, exempted or non-GST supplies which are not required to be declared in a SAHAJ return.

Due date for filing GST SAHAJ

GST Sahaj would be filed quarterly but the taxpayer is required to pay tax monthly.

GST SAHAJ Return Filing

In order to file GST SAHAJ return, the taxpayer should first opt for the return type. Usually, every taxpayer is being required to file monthly return, except they explicitly opt for filing quarterly GST return like SAHAJ.

Also, a change in periodicity of the return filing (from quarterly to monthly and vice versa) shall be allowed only once at the time of filing the first return by an individual. When the monthly or quarterly return type is selected, the periodicity of filing return would remain unchanged over the next financial year, if changed before filing the first return of that year.

Switching from SAHAJ Return

•    Any individual filing Quarterly GST Return could switch over to filing GST SAHAJ or GST SUGAM return.

•    Any individual filing GST SUGAM Return could switch over to SAHAJ Return only once in a financial year at the beginning of a quarter.

•    Any individual filing GST SUGAM Return could switch over to GST Quarterly Return at the beginning of any quarter without any restrictions (Maximum 4 Quarters in a Year).

•    Any individual filing SAHAJ return could switch to SUGAM or Quarterly GST Return at the beginning of any quarter without any restrictions (Maximum 4 Quarters in a Year).

GST ANX-1 – Outward Supplies

•    Form GST ANX-1 is required to be used by individuals filing SAHAJ return towards reporting details of outward supplies and inward supplies attracting GST reverse charge.

•    ANX-1 could be uploaded at any time during a quarter to which it pertains or of any prior period but not later than the due date for furnishing of return for the month of September or second quarter following the end of the financial year towards which such details pertains or the actual date of giving of relevant annual return whichever is earlier.

•    GST ANX-1 cannot be uploaded on 23rd to 25th of the month following the quarter.

•    Depending on the data uploaded in GST ANX-1, the GST SAHAJ form shall be auto-populated.

GST ANX-2 – Inward Supplies

GST ANX-2 would comprise of details of inward supplies and is auto-drafted. There would be no requirement for filing GST ANX-2. Details of input tax credit received (from any type of supplier – SUGAM Filers / SAHAJ Filers / Regular Return Filers) would appear in GST ANX-2 on real-time basis.

The recipient could take action on the auto-populated documents to accept, reject or to keep pending on a continuous basis after 10th of the month following the month in which such invoices were uploaded. However, in case of quarterly return filers communication of such rejected documents as well as any further action on such rejected documents could be done only in the return for the next quarter.

•    Accepted –The details of the documents reported in FORM GST ANX-1 are correct and the document accepted which supplies reported in such document was received before filing of return by the recipient.

•    Pending – Pending action means that the recipient has deferred the decision of accepting or rejecting the details of the invoices. There might be multiple reasons for the same such as supplies are yet to be received or the recipient is unable to decide whether ITC is not to be taken for the time being, etc.

•    Rejected – Rejected documents shall be shown towards the supplier for further correction or revision.

If an individual doesn’t select accept / reject / keep pending and files GST Return, all the inward supplies stated in GST ANX-2 shall be deemed to be accepted.


1. Who is a small taxpayer in GST Regime?

The Business owners with an annual turnover up to Rs.5 crores are the Small Taxpayers

2. What are the alternatives of returns available in case of quarterly filing?

The individuals opting to file quarterly return could choose to file any of the quarterly return namely – Sahaj, Sugam or Quarterly (Normal).

3. What details shall be allowed to be filed in quarterly return “SAHAJ” quarterly return?

•    Individuals opting towards filing quarterly return as ‘Sahaj’ would be allowed to declare;

•    Outward supply under B2C category;

•    Inward supplies attracting reverse charge only

•    Such individuals cannot make supplies through e-commerce operators on which tax is requisite to be collected under section 52.

•    Such individuals shall not take credit on missing invoices and would not be allowed to make any other type of inward or outward supplies.

•    Such individuals might make “Nil rated, exempted or Non-GST supplies” which is not required to be declared in the said return.

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eStartIndia Team

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