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New GST Return Offline Tool

  • Jun 1, 2020 | Divita S Gupta

To help taxpayers understand and experience the difference between the current and the upcoming returns system, the Goods and Services Tax Network introduced an Offline Tool of New Return in 2019. This is an interactive, web-based prototype of the New Return System and allows the taxpayer to navigate across different pages of the new system, giving them first-hand experience and sets their expectations of what is in store in 2020. Here is everything you need to know about the Offline Tool of New Return in case you want to try it out before the New Return System is rolled out in October 2020.

How will the Offline Tool help?
The Offline Tool allows users to navigate across a prototype of the new returns portal and explore and understand the functionalities that will be provided under the GST New Return System. By obtaining a first-hand experience of the prototype, taxpayers will be able to share feedback, thereby helping the Goods and Services Tax Network work on potential glitches.

The New Return System will be eliminating the need to file multiple forms and will offer a simplified return form. Fundamentally, the new form has been designed with the objective of replacing GSTR-3B, GSTR-1. Using the Offline Tool of New Return, taxpayers can go through the new return form and understand how it encompasses fields from all return forms and replaces the existing forms.

GST RET 1 Form
The main return form has been named GST RET-1, and it will contain fields for all supplies made, input tax credit availed, and the payment of taxes, along with interest, if any. It can be divided into nine broad fields namely

  • GSTIN
  • Basic details
  • Summary of outward and inward supplies
  • Amount of TDS and TCS
  • Interest on late liability fee
  • Tax payment
  • Refund claimed from electronic cash ledger
  • Final verification

GST RET-2 Form (Sahaj)
Taxpayers with a turnover of up to Rs.5 crores in the last financial year and who are involved in supplies to consumers and unregistered persons may opt to file SAHAJ return form. This form has nine fields.

  • GSTIN
  • Basic details including name of the taxpayer, legal name of trade, etc.
  • Summary of outward supplies and inward supplies attracting a reverse charge
  • Summary of inward supplies for claiming ITC
  • Amount of TDS/TCS credit received in electronic cash ledger
  • Interest and late fee liability
  • Tax payment
  • Refund claimed from electronic cash ledger
  • Final verification

GST RET-3 Form (Sugam)
Small taxpayers with a turnover of up to Rs 5 crores and engaged in both B2B and B2C supplies can opt for the GSTR SUGAM form to file their quarterly returns. This form has nine fields.

  • GSTIN
  • Basic details including name of the taxpayer, legal name of trade, etc.
  • Summary of outward supplies and inward supplies attracting a reverse charge
  • Summary of inward supplies for claiming ITC
  • Amount of TDS/TCS credit received in electronic cash ledger
  • Interest and late fee liability
  • Tax payment
  • Refund claimed from electronic cash ledger
  • Final verification

As per the new GST return filing system, the taxpayer will be classified on the basis of their turnover in the previous financial year and will accordingly need to file GST RET-1 (regular returns) GST RET-2 (Sahaj) or GST RET-3 (Sugam) on a monthly or a quarterly basis. Additionally, taxpayers will need to file Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) as a part of these returns.

Why should you try the Offline Tool of New Return?
It is highly recommended that taxpayers try the prototype of the GST New Return System to familiarize themselves with the new system. Apart from familiarization, taxpayers who have had the first-hand experience of the prototype can provide feedback to tax authorities, which in turn can iron out any glitches that might occur before officially launching the new return system. Users trying out this tool should note that some features like saving data, downloading and uploading of a JSON file and error rectification might not be available in the prototype, but will be available in the new return system.

To help you understand the new GST returns, we have broken down the system in a few essential topics, each answering the most critical questions around the New Returns under GST.


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.