It is CBIC which has released the proposed format for the new GST Returns, named Normal, Sahaj and Sugam. The new simplified GST Forms would be mandatory from 1st July 2019 onwards.
As per this format, taxpayers having a yearly turnover of up to Rs. 5 Crores and those who have opted for quarterly returns are free to choose any of the quarterly returns i.e. Sahaj, Sugam or Normal Quarterly Return to file them up.
