SUGAM (RET-3): Quarterly Return for B2B+B2C Transactions

What is Sugam (RET-3)? Sugam, which is also known as RET-3, is a newly introduced simplified return for small taxpayers. Small tax payers may opt to file Sugam on quarterly

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SAHAJ (RET-2): Quarterly Return for B2C Transactions

What is Sahaj (RET-2)? Sahaj, which is also known as RET-2, is a newly introduced simplified return for small taxpayers. Small tax payers may opt to file Sahaj on quarterly

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Provisional ITC as per New Simplified GST Returns

Can I claim ITC on Provisional Basis once the new returns come in force? This question is asked by many purchasers many a times. The answer to this question has

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