GST Sugam Return - FORM GST RET-3

Hello, in this post we will discuss the GST Sugam return form with the format and explanation.

Recently, the GST council offered the Sugam GST RET-3 (Return) Form for taxpayers who have both B2B and B2C supplies. It is a quarterly return.

Format of GST Sugam return form

There are 7 parts in this form. They include:

Part-1: Profile updation

Intimation of option for return periodicity and type of quarterly return.

In this part, the taxpayers have to answer the questions either by yes or no pertaining to their turnover, if quarterly filed or not, etc.

GST sugam return form - Profile updation

Part-2: Form GST ANX-1

There are two parts in this questionnaire just answer it with YES or NO.

GST sugam return form - Questionnaire form GST ANX-1

Here in this section, fill the details with the GSTIN No, Legal name as registered, Trade name, ARN, and date of filing.

GST sugam return form - GST ANX-1

Provide the details of outward and inward supplies attracting a reverse charge.

GST sugam return form - Questionnaire form GST ANX-1-2

Part-3: Form GST ANX-2

Unlike all the forms fill all the relevant details in the form.

GST sugam return form - Form GST ANX-2

Next, in this section provide the inward supplies received from a registered person( other than those attracting reverse charge)

GST sugam return form - Form GST ANX-2-2

Summary of the Input tax credit. Value of credit on documents rejected, pending and accepted. The details of the amount of ITC involved in integrated tax, Central tax, State tax, and Cess.

GST sugam return form - Form GST ANX-2-3

Part-4: FORM GST RET-3

GST sugam return form - GST RET-3

In this section, provide the summary of outward supplies attracting reverse charge debit/credit notes and tax liability.

GST sugam return form - GST RET-3-2

Next, here the details of debit or credit notes issued advances received and other reduction in liabilities.

GST sugam return form - GST RET-3-3

In this part of the form, fill it with the summary of inward supplies for claiming ITC.

GST sugam return form - GST RET-3-4

Enter the details of reversals of credit.

GST sugam return form - GST RET-3-5

In this section, Provide with details of the amount of TDS and TCS credit received in the electronic ledger.

GST sugam return form - GST RET-3-6

In this part, you need to fill the Interest and late fee liability details.

GST sugam return form - GST RET-3-7

Here, the user has to provide the tax paid details.

GST sugam return form - GST RET-3-8

Next, provide how much refund claimed from the electronic cash ledger.

GST sugam return form - GST RET-3-9

GST sugam return form - GST RET-3-10

Part-5: FORM GST ANX-1A

In order to file Form GST ANX-1A answer these question before filing.

GST sugam return form - Questionnaire form GST ANX-1A

Provide the below details.

GST sugam return form - GST ANX-1A-1

Next, the details of amendment of outward and inward supplies attracting a reverse charge.

GST sugam return form - GST ANX-1A-2

 Part-6: FORM GST RET-3A

 This form is an Amendment to Quarterly return (Sugam)

GST sugam return form - GST RET-3A

In this section, provide the details of the amendment to the summary of outward supplies, inward supplies attracting a reverse charge and tax liability.

GST sugam return form - GST RET-3A-1

Here, the details of the amendment to the summary of inward supplies for claiming ITC needs to be provided.

GST sugam return form - GST RET-3A-2

In this part, fill in the interest and late fee details.

GST sugam return form - GST RET-3A-3

Lastly, fill the payment of tax details and verify the above information is true.

GST sugam return form - GST RET-3A-4

Part-7: FORM PMT-08

In this part, Fill in the relevant details and the summary of self-assessed liability and Input tax credit availed.

GST sugam return form - Form GST PMT-08

Now, here provide the payment of tax details.

GST sugam return form - Form GST PMT-08-1

Finally, verify the given information in this form.

GST sugam return form - Form GST PMT-08-2

Download the format of GST Sugam RET-3

This comes to an end of this post.

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