Return Formats (Sugam Return – FORM GST RET-3) (Quarterly)
FORM GST RET-3 (Sugam)
RET 03- Sugam is required to be filed when there are the following supplies:
- B2B supply
- B2C supply
- Reverse charge liable for tax
FORM GST ANX-1 Annexure of outward supplies and inward supplies attracting reverse charge
3A. Supplies made to consumers and un-registered persons (Net of debit/credit notes)
3B. Supplies made to registered persons (other than those attracting reverse charge)(including edit/amendment)
3H. Inward supplies attracting reverse charge (to be reported by the recipient, GSTIN wise for every supplier, net of debit/credit notes and advances paid, if any)
FORM GST ANX-2 Annexure of inward supplies
3A. Supplies received from registered persons (other than those attracting reverse charge)
4. Summary of the input tax credit
| Sr. No. | Description | Value |
| 1. | Credit on all documents which have been rejected (net of debit /credit notes) | |
| 2. | Credit on all documents which have been kept pending (net of debit /credit notes) | |
| 3. | Credit on all documents which have been accepted (including deemed accepted) (net of debit/credit notes) |
FORM GST RET-3 Quarterly return
3. Summary of outward supplies, inward supplies attracting reverse charge, debit/credit notes, etc. and tax liability
A. Details of outward supplies
| Sr. No. | Type of supply | Value |
| 1. | Taxable supplies made to consumers and unregistered persons (B2C) [table 3A of FORM GST ANX-1] | <Auto> |
| 2. | Taxable supplies made to registered persons (other than those attracting reverse charge) (B2B) [table 3B of FORM GST ANX-1] | <Auto> |
| 3. | Liabilities relating to the period prior to the introduction of current return filing system and any other liability to be paid | <User input> |
| 4. | Sub-total (A) [sum of 1 to 3] | <Auto> |
B. Details of inward supplies attracting reverse charge
| Sr. No. | Type of supply | Value |
| 1. | Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM GST ANX-1] | <Auto> |
| 2. | Sub-total (B) [sum of 1] |
C. Details of debit/credit notes issued, advances received/adjusted and other reduction in liabilities
| Sr. No. | Type of supply | Value |
| 1. | Debit notes issued (FORM GST ANX-1) (Other than those attracting reverse charge) | <Auto> |
| 2. | Credit notes issued (FORM GST ANX-1) (Other than those attracting reverse charge) | <Auto> |
| 3. | Advances received (net of refund vouchers and including adjustments on account of wrong reporting of advances earlier) | <User input> |
| 4. | Advances adjusted | <User input> |
| 5. | Reduction in output tax liability on account of the transition from composition levy to normal levy, if any or any other reduction in liability | <User input> |
| 6. | Sub-total (C) [1-2+3-4-5] | <Auto> |
| D. | The total value and tax liability (A+B+C) | <Auto> |
4. Summary of inward supplies for claiming input tax credit (ITC)
A. Details of ITC based on auto-population from FORM GST ANX-1, action taken in FORM GST ANX-2 and other claims
| Sr. No. | Description | Value |
| 1. | Credit on all documents which have been rejected in FORM GST ANX-2 (net of debit /credit notes) | <Auto> |
| 2. | Credit on all documents which have been kept pending in FORM GST ANX-2 (net of debit /credit notes) | <Auto> |
| 3. | Credit on all documents which have been accepted (including deemed accepted) in FORM GST ANX-2 (net of debit/credit notes) | <Auto> |
| 4. | Eligible credit (after 1st July 2017) not availed prior to the introduction of this return but admissible as per Law (transition to new return system) | <User Entry> |
| 5. | Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM ANX-1] | <Auto> |
| 6. | An upward adjustment in input tax credit due to receipt of credit notes and all other adjustments and reclaims | <User input> |
| 7. | Sub-total (A) [sum of 3 to 6] | <Auto> |
B. Details of reversals of credit
| Sr. No. | Description | Value |
| 1. | Credit on documents which have been accepted in previous returns but rejected in the current tax period (net of debit/credit notes) | <Auto> |
| 2. | Supplies not eligible for credit [out of net credit available in table 4A above] |
<User input> |
| 3. | Reversal of input tax credit as per the law (Rule 37, 39, 42 & 43) |
<User input> |
| 4. | Other reversals including downward adjustment of ITC on account of the transition from composition levy to normal levy, if any | <User input> |
| 5. | Sub-total (B) [sum of 1 to 4] | <Auto> |
| C. | ITC available (net of reversals) (A- B) | <Auto> |
D. ITC declared during first two months of the quarter
| Sr. No. | Description | Value |
| 1. | First month | <Auto> |
| 2. | Second month | <Auto> |
| Sub-total (D) [sum of 1& 2] | <Auto> | |
| E. | Net ITC available (C-D) | <Auto> |
5. Amount of TDS and TCS credit received in electronic cash ledger
| Sr. No. | Type of tax |
| 1. | TDS |
| 2. | TCS |
| 3. | Total |
6. Interest and late fee liability details
7. Payment of tax
8. Refund claimed from electronic cash ledger
9. Verification
FORM GST ANX1A Amendment to FORM GST ANX-1
3. Amendment to details of outward supplies and inward supplies attracting reverse charge
3A. Amendment to supplies made to consumers and un-registered persons (Net of debit/credit notes)
3H. Amendment to inward supplies attracting reverse charge (to be reported by the recipient GSTIN wise, net of debit/credit notes and advances paid, if any)
FORM GST RET3A Amendment to FORM GST RET-3
3. Amendment to the summary of outward supplies, inward supplies attracting reverse charge and tax liability
A. Details of the amendment to outward supplies
| Sr. No. | Type of supply | Value |
| 1. | Taxable supplies made to consumers and unregistered persons (B2C) [table 3A of FORM GST ANX-1A] | <Auto> |
| 2. | Liabilities relating to the period prior to the introduction of the current return filing system and any other liability to be paid | <User input> |
| 3. | Sub-total (A) [sum of 1 & 2] | <Auto> |
B. Details of the amendment to inward supplies attracting reverse charge
| Sr. No. | Type of supply | Value |
| 1. | Inward supplies attracting reverse charge (net of debit /credit notes and advances paid, if any) [table 3H of FORM GST ANX-1A] | <Auto> |
| 2. | Sub-total (B) [sum of 1] | <Auto> |
C. Details of the amendment to adjustment of liability
| Sr. No. | Type of supply | Value |
| 1. | Reduction in output tax liability on account of the transition from composition levy to normal levy, if any or any other reduction in liability | |
| 2. | Sub-total (C) [sum of 1] | |
| D. | The total value and tax liability (A+B-C) | <Auto> |
4. Amendment to the summary of inward supplies for claiming input tax credit (ITC)
A. Details of the amendment to ITC based on auto-population from FORM GST ANX-1A
| Sr. No. | Type of supply | Value |
| 1. | Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM GST ANX-1A] | <Auto> |
| 2. | An upward adjustment in input tax credit due to receipt of credit notes and all other adjustments and reclaims | <User input> |
| 3. | Sub-total (A) [sum of 1 & 2 | <Auto> |
B. Details of the amendment to reversals of credit
| Sr. No. | Type of supply | Value |
| 1. | Supplies not eligible for the credit | <User input> |
| 2. | Reversal of input tax credit as per law (Rule 37, 39, 42 & 43) | <User input> |
| 3. | Sub-Total (B) [sum of 1 & 2] |
<Auto> |
| C. | Net ITC available (A-B) |
<Auto> |
5. Interest and late fee details
6. Payment of tax
7. Verification
FORM GST PMT08 Payment of self-assessed tax
3. Summary of self-assessed liability and input tax credit (ITC) availed
4. Payment of tax
5. Verification
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