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ITR 1 (SAHAJ) Form | Company Vakil

ITR 1 (SAHAJ) Form- 2018 Format

ITR (Income Tax Return) has been categorized into different groups according to their income and source to make tax compliance much easier. The Government has announced GST return filing establishment for the small taxpayers in the 28th GST Council Meeting. Now quarterly GST return option is available for a person having a turnover less than Rs.5 crores and GST registration. Various ITR forms are available for the different income source. ITR 1 (Sahaj) and ITR 4 (Sugam) forms are now introduced to the GST.


Also known as Sahaj Form, ITR 1 Form is applicable to the majority of taxpayers. This form is only provided to the individuals earning Rs.50 lakhs and the income source is preferably salary or pension.

Eligibility to File ITR 1

  • Income source should be Salary or Pension.
  • Income from One House Property (not applicable to the cases where previous year loss has been forwarded)
  • Capital gains free of tax.
  • Other income sources including the tax on bonuses, savings bank account, FD with banks, recurring bank accounts and interest income.

You should not file ITR 1 if:

  • Income source is business
  • Income is more than Rs.50 lakhs
  • Possessing more than one house property
  • Capital gain income (short and long-term)
  • Income above Rs.5000 from agriculture
  • Income from the lottery, Racehorses, etc.
  • Individuals who are non-residents of India or RNOR (Residents not ordinarily resident)
  • Individual who has claimed taxation relief under section 90/90A/91
  • The Resident owning asset outside India or signing authority in any account outside India

Methods to file ITR 1 Form – Online/ Offline:

Offline: The return is provided in form of a physical paper. An acknowledgement is allotted by the Income Tax Department at submitting the physical paper return. One can file the form any time throughout the previous year at the age of 80 years or more with income not exceeding Rs.5 lakhs. The individual should not have claimed any refund in the return of income.

Online or Electronically: File the return online and then e-verify the ITR-V through net banking, Adhaar OTP or EVC.

Submit the ITR 1 Form by transferring the data electronically.. An acknowledgement will be received in the registered email id or download it from the income tax website.

Documents required for filling out the ITR 1 Form

  1. Form 16s (of the specified financial year allotted by the employers) and Form 26AS (verify the TDS cited in Form 16 and TDS in Part A of Form 26AS).
  2. Retain the receipts (HRA allowance or Section 80C or 80D deductions) to assert claim on the income tax directly in the case.
  3. PAN card
  4. Certificates of bank investments – Bank passbook or Fixed Deposit certificate.

Monthly Payment of Tax

Taxpayers even after registered under the quarterly GST return filing are still required to pay monthly GST dues. Input Tax Credit can be availed while making the payment of monthly dues on self-analysis and GST payment declaration form (declaration of self-assessed liability and input tax credit in the form) has to be submitted at that time.

Quarterly GST return

There are three alternatives for a Quarterly GST return filing:

  • Quarterly return

Quarterly return which is similar to the monthly GST return, is simpler and does not include the compliance requirements given below:

  1. Missing and pending invoices.
  2. Supplies not creating any liability (non-GST supply or exempted supply).
  3. There is no need to fill the details of input tax credit on capital goods credit.

In case there is any additional information, it can be filed in the annual GST return by the small taxpayer. The facility to keep invoices (that are missed or are pending) is not provided to the small taxpayers. Monthly GST return can be filed for the same if needed. One can file this return by having all types of supplies (including SEZ supplies, exports, B2C OR B2B).

  • Sahaj GST return

Individuals who have registered for quarterly GST return can file Sahaj GST return and can only have B2C transactions and outward supplies.


  • Sugam GST return

B2C and B2B outward supplies are required to file Sugam GST return by the small taxpayers.

Quarterly GST return – Format

Sahaj GST return – Format

Sugam GST return – Format

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