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Simplified GST RET Forms Explained

GST Council has been trying its best to simplify the return filing process and in an endeavor to its objective in its 27th Meeting, it brought in the idea of simplified GST Returns. The new GST Returns forms namely the GST RET 1, GST RET 2 (SAHAJ) and GST RET 3 (SUGAM) will be replacing the current monthly returns filing forms. Following is an explanation about the GST RET forms and its applicability:


As the name SAHAJ implies ease of filing, the SAHAJ form is a single page return format which is applicable to small tax payers having a turnove