<div><span style="font-size: 10pt;">Government today unveiled draft GST returns forms, Sahaj and Sugam for seeking comments from stakeholders. The Central Board of Indirect Taxes and Customs (CBIC) while unveiling the draft returns forms said the return form 'Sahaj' is for businesses which make supplies to only consumers (B2C).  </span></div>''<div><br />''</div>''<div>Besides, businesses making supplies to both businesses (B2B) and consumers (B2C) have to file returns form 'Sugam'. The forms, which will replace the current GSTR-3B and GSTR-1, are expected to be launched by January 1, 2019.The returns form was cleared by the Goods and Services Tax Council in its last meeting on July 21.</div>