S.

NO PARTICILARS
1 Periodicity of Returns

2 Aggregate Turnover

Payment of tax

3 Type of Outward Supply

B2B
B2C
EXPORTS
SEZ units/ developers
Deemed Exports
Supply to E- Commerce Operators
Nil Rated, Exempted or Non-GST

4 Type of Inward Supply

RCM
Import of Services
Import of Goods
Import of Goods from SEZs
5 The credit of missing Invoices Available
6 ISD Credits Received

HSN Code (6 Digits) on the basis of Annual

7 Aggregate Turnover

8 NIL Returns by SMS

 NORMAL SAHAJ
(GST RET-1) (GST RET-2)
Quarterly or Monthly Quarterly
More than 5 Crores- Mandatory,Upto 5
Upto 5 Crores Optional
Crores Optional
payment to be made monthly (whether
monthly or quarterly)

Yes No
Yes Yes
Yes No
Yes No
Yes No
Yes No
Yes Yes (even without declaration)

Yes Yes
Yes No
Yes No
Yes No
Yes No
Yes No
T/o > 5 crores in relation to exports,
imports and SEZs supllies, mandatory; T/o Optional
<5 crore or equals to 5 crores then
optional.

Yes Yes
 SUGAM
(GST RET-3)
Quarterly

Upto 5 Crores Optional

Yes
Yes
No
No
No
No
Yes (even without declaration)

Yes
Yes
No
No
No
No

Optional

Yes