While the 27th GST Council Meeting approved Simplified Returns, the 28th GST Council Meet laid down the rules on Return Simplification.
GST Sahaj and GST Sugam were expected to be implemented from April 1, 2019, however, in the absence of a proper system required for the transition, the forms had to be deferred, until further notice.
The taxpayer can adjust these liabilities with the available ITC and/or pay the balance through the electronic cash ledger. The taxpayer can make this payment online (via the GST portal) or offline (via the authorised over-the-counter banks).
As a business, you registered for your GSTIN, managed your outward supplies and inward supplies in a manner that you could calculate your ITC.
EWay Bill System, introduced in April 2018 last year with an objective of free movement of goods across the country, has been a success story so far.