Sahaj and sugam returns

please tell me the difference sahaj and sugam Return in gst. how one can choose sahaj or sugam Return. please explain in simple words.and which current gst returns will be replaced from them?
Replies (5)
Quick Summary
The Sahaj and Sugam GST returns are new options for businesses with an annual turnover below Rs. 5 Crores. Sugam (RET-2) is for businesses with B2B and B2C transactions, including RCM inward supplies. Sahaj (RET-3) is for B2C-only transactions with RCM inward supplies. These new returns will replace GSTR-1, with PMT-08 being used for payments instead of GSTR-3B. GST Annexure 2 will be filed in place of GSTR-2.

If your aggregate annual turnover is below Rs. 5 Crores you are eligible for monthly RET-2 ( Sugam) or RET-3 (Sahaj)

RET-2 (Sugam) = If you are having transactions in B2B and B2C with inward supply under RCM

RET-3 (Sahaj) = If your are having transactions in B2C only with inward supply under RCM
Which current gst returns get replaced by sugam and sahaj?
*** Read Quarterly instead of Monthly

These returns will replace to GSTR-1
and For payment PMT-08 shall be filed instead of GSTR-3B
So there is no change in filing of gstr -2, and for assese having turnover upto 5 Crore will file ret -2 or ret-03 and pmt 08 instead of gstr 1 and gstr 3b?
GST Annexure 2 shall be filed in place of GSTR 2

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