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自2019年4月1日起，实施以下修订后的商品及服务税（GST）申报表格式。以下是新的GST申报表名称及格式。
1. 拟议的新版GST申报表
- 月度/季度（普通）申报表 - 表格 GST RET-1
- SAHAJ 申报表 - 表格 GST RET-2
- SUGAM 申报表 - 表格 GST RET-3
2. 即将废除的旧版GST申报表
- GSTR-1，即销项供应
- 明细；GSTR-2A，即自动生成的进项供应明细；
- GSTR-3B，即包含销项供应汇总、进项明细的汇总申报表，用于按月缴纳GST税款。
修订后申报表的提交流程与之前类似，即纳税人首先需在 GST ANX-1（旧格式中的 GSTR-1）中提交销项供应明细，然后根据 GST ANX-2（旧格式中的 GSTR-2 和 GSTR-2A）中自动生成的数据确认采购信息，最后在 GST 门户网站上提交 GST RET 1/GST RET 2/GST RET 3（旧格式中的 GSTR-3）形式的最终申报表。
请注意，上述变更仅针对所提及的表格，GSTR-4 至 GSTR-11 不作任何调整。因此，这些申报表将继续按原方式提交。
3. 新版GST申报表的背景
为优化和简化流程，GST委员会在2018年7月21日召开的第28次GST委员会会议上批准了新的简化版GST申报表概念。
根据第31次GST委员会会议的决定，修订后的格式拟于2019年4月1日起进行试运行；若运行良好，则自2019年7月1日起强制执行。。
商品及服务税（“GST”）于2017年7月1日实施，最初包含三种GST申报表：GSTR-1（销项供应申报表）、GSTR-2（进项供应申报表）和 GSTR-3（最终申报表）。
然而，由于技术支持不足，迄今为止仅 GSTR-1 和汇总申报表 GSTR-3B 投入使用。
4. 新版GST申报表的分析与对比
- 下表汇总了修订后GST表格的主要要点及其他信息。
- 这些信息将帮助您确定纳税人适用的表格、提交新版GST申报表时需报告的明细、申报截止日期等。
| Basis |
SAHAJ Return - Form GST RET 2 |
SUGAM Return - Form GST RET 3 |
Normal Return (Quarterly) – Form GST RET 1 |
Normal Return (Monthly) – Form GST RET 1 |
| Periodicity of return where turnover is less than or equal to ₹5 crore |
Monthly (Also quarterly option given) |
Monthly (Also quarterly option given) |
Monthly (Also quarterly option given) |
Monthly |
| Periodicity of return where turnover is more than ₹5 crore |
Monthly |
Monthly |
Monthly |
Monthly |
| Input Tax Credit (“ITC”) on missing invoice |
Not allowed |
Not allowed |
Allowed |
Allowed |
| Payment of Tax |
Monthly |
Monthly |
Monthly |
Monthly |
5. GST申报表中允许的供应类型
| Basis |
SAHAJ Return - Form GST RET 2 |
SUGAM Return - Form GST RET 3 |
Normal Return (Quarterly) – Form GST RET 1 |
Normal Return (Monthly) – Form GST RET 1 |
| B2C Supplies |
Allowed |
Allowed |
Allowed |
Allowed |
| B2B Supplies |
Not Allowed |
Allowed |
Allowed |
Allowed |
| Inward Supplies attracting Reverse Charge |
Allowed |
Allowed |
Allowed |
Allowed |
| Zero Rated Supplies i.e. Export Turnover |
Not Allowed |
Not Allowed |
Allowed |
Allowed |
| Supplies through E-commerce Operator |
Not Allowed |
Not Allowed |
Allowed |
Allowed |
| Nil Rated and Exempted Supplies |
Not Allowed |
Not Allowed |
Allowed |
Allowed |
注1：对于 Sahaj 和 Sugam GST 申报表，供应商可以进行 1. 非GST供应，2. 免税供应，或 3. 零税率供应，但这些供应不能在 Sahaj 和 Sugam GST 申报表中报告。
注2：选择提交“Sahaj”或“Sugam”申报表的纳税人，不得通过需根据第52条代扣税款的电子商务运营商进行供应。
6. GST申报表的适用表格
| Basis |
SAHAJ Return - Form GST RET 2 |
SUGAM Return - Form GST RET 3 |
Normal Return (Quarterly) – Form GST RET 1 |
Normal Return (Monthly) – Form GST RET 1 |
| Annexure for outward and inward supplies attracting reverse charge |
Form GST ANX-1 |
Form GST ANX-1 |
Form GST ANX-1 |
Form GST ANX-1 |
| Annexure for inward supply (Auto-populate) |
Form GST ANX-2 |
Form GST ANX-2 |
Form GST ANX-2 |
Form GST ANX-2 |
| Final Return Form |
Form GST RET-2 |
Form GST RET-3 |
Form GST RET-1 |
Form GST RET-1 |
| Amendment to details of outward supplies and inward supplies attracting reverse charge |
FORM GST ANX-1A |
FORM GST ANX-1A |
FORM GST ANX-1A |
FORM GST ANX-1A |
| Amendment to final return |
FORM GST RET – 2A |
FORM GST RET – 3A |
FORM GST RET – 1A |
FORM GST RET – 1A |
| Non-GST Supplies |
Form PMT 08 |
Form PMT 08 |
Form PMT 08 |
Form PMT 08 |
7. 如何选择GST申报表格式
- 所有纳税人的默认申报周期均为月度。但纳税人可根据既定标准选择按季度申报。
- 申报表的使用并非强制要求。任何有资格选择 Sahaj 的纳税人，也可以选择按月或按季度提交普通申报表。
8. Other important points relevant for new GST return
- Aggregate turnover of newly registered taxable person shall be considered as zero, accordingly, he can opt to file any form, as applicable to him.
- Taxpayer can select periodicity of return filing (i.e. monthly or quarterly) only once at the time of filing first return of financial year and such periodicity shall be applicable for such financial year.
- Please note that shared document doesn't prescribe any due date for filing of GST return in form GST RET 1, GST RET 2 & GST RET 3.
9. Change in form during the year
A person who opts to file a return on a quarterly basis can file a return in any form, namely Sahaj, Sugam or Normal return. However, the option to switch form during the year is available in following manner:
| Opted Form |
Switch to |
Frequency |
| Sahaj i.e. GST Ret 2 |
1. Sugam i.e. GST Ret 3
2. Normal Return i.e. GST Ret 1 |
More than once in a Financial Year - at beginning of any quarter |
| Sugam i.e. GST Ret 3 |
1. Normal Return i.e. GST Ret 1 |
More than once in a Financial Year - at beginning of any quarter |
| Sugam i.e. GST Ret 3 |
Sahaj i.e. GST Ret 2 |
Only once in a Financial Year - At beginning of any quarter |
| Normal Return i.e. GST Ret 1 |
1. Sahaj i.e. GST Ret 2
2. Sugam i.e. GST Ret 3 |
Only once in a Financial Year - At beginning of any quarter |
10. Amendment in GST New Returns
- Amendment return can be filed for a tax period, i.e., month or quarter.
- Amendment in content of GST ANX-1 will be made through GST ANX-1A and GST RET-1/ GST RET- 2/ GST RET-3 will be made through GST RET-1A/GST RET-2A/GST RET-3A.
- Amendment in ITC (upward/downward adjustment) will be made through main return (GST ANX-2) and not to be made through amendment return.
- Amendment in GST ANX-1A can be filed before the due date of furnishing return for the month of September following end of the F.Y. or the actual date of furnishing relevant annual return, whichever is earlier.
- Process of filing of amendment return is similar to original return.
- Amendment can be made as many times as provided in CGST Act.
- If any liability arises due to filing of amendment return then payment is required to be made for such liability. Liability can be made through utilisation of available ITC balance.
- If liability becomes negative then no refund will be granted. However, such excess amount can be used for payment of GST liability of next tax period.
11. Payment of GST Liabilities
- Taxpayer will make payment of self assessment tax through form GST PMT-08.
- Taxpayers are required to make payment on monthly basis. If a taxpayer opts to file return on quarterly basis, he is still required to make payment on monthly basis.
- In case of quarterly filing of return, credit of tax paid during first 2 months of the quarter will be available at the time of filing of quarterly return.
- Due date of GST payment is 20th of the month following the month to which liability pertains.
- GST liability can be settled out of balance in electronic credit ledger or electronic cash ledger.
- Excess availement of ITC or short payment of GST or delay in payment of GST will be subject to interest u/s 50 of central goods and service tax act, 2017
12. Download New GST Return format
Want to know more about Implementation of New GST return, read our post Transition Plan | New GST Return Implementation
