Online version of New GST Return (Trial) released by GSTN

New Delhi, September 13, 2019: As part of the ongoing New GST Returns Trial, Goods and Services Tax Network (GSTN) today released the online version of GST ANX-1 and GST ANX-2of the New Returns for familiarisation of
the Taxpayers. The new features have been made available on the GST portal www.gst.gov.in.

In the proposed system of new GST Return filing, a normal taxpayer would have to file FORM GST RET-1 (Normal) (on either monthly or quarterly basis) or FORM GST RET-2 (Sahaj) / FORM GST RET-3 (Sugam) (both on a quarterly
basis). Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) will also have to be uploaded as part of these returns. For the familiarization of stakeholders with the proposed New Returns system and
to obtain their feedback/suggestions, to further improve the New Return Offline tool, the trial version of the OfflineTool was released on GST Portal in July this year.

So far the taxpayers could use the new return offline tool for the preparation of the Form GST ANX 1 and create a JSON file for upload on GST Portal. They could also download GST ANX 2 JSON file (details of inwards supplies as
the recipient) and import it in the tool. They could then import their purchase details in the tool and use the matching tool Built in the Offline Tool to compare it with the GST ANX 2 to identify purchases that have not been reported by
supplier or reported but incorrectly. Based on outcome of the matching Tool, they could also take actions of ‘Accept’, ‘Reject’ or keep ‘Pending’ on these documents. They could also upload the JSON of GST ANX-2 on portal after
taking action.

With the release of the online version of GST ANX-1 and GST ANX-2, the supplier taxpayers have now been provided with a facility to fill in details of Business-to-Business (B2B), Business-to-Consumer (B2C) and Details of
Supplies attracting Reverse Charge in their Form GST ANX 1, online, on the GST Portal directly. On saving these details by Supplier Taxpayer, records of Form GST ANX-1 will automatically flow to GST ANX 2 of the recipient taxpayer and respective tables of GST ANX-2 of the Recipient Taxpayer will thus get auto-populated on which he/she can now take ‘Action’ (Accept / Reject / Pending) on Form GST ANX-2 online….

DOWNLOD
INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/onlineversionofnewgstreturn.pdf

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