Guidance Note on New GST Returns Effective From 1 April 2020

• Supplier can upload the documents (Invoices/ credit notes/ debit notes) on real time basis till 10^th of following month.

For e.g. If supplier is filing April month return, he can upload invoices of April month on real time basis till 10^th May

• If supplier uploads invoices of April month after 10^th of subsequent month, GST portal will consider April month invoices in the return of May month.
• GST portal restricts supplier to upload documents on the GST portal during following period of every month/ quarter
  • Monthly Return – 18 to 20
  • Quarterly Return – 23 to 25
• Recipient can also view documents on near to real time basis
• Tax amount shall be computed by the system based on the taxable value and tax rate. The tax amount will not be editable
• Place of supply is required to be reported mandatorily for all supplies
• Applicable tax rate can be selected from the drop down menu

• Only supplier can edit and amend the details up to 10th of the following tax period
• The invoice which is accepted by the recipient shall not be eligible for amendment. For amendment in such invoice, the recipient needs to reset/unlock such invoice. Only recipient can reset/unlock the details
• Amendment permissible till the September of the next F Y or date of filling annual return whichever is earlier
• Original details of invoices shall be mandatory for amendment.
• Missing document of prior period can not be added in this ANX 1A but has to be reported in ANX 1 itself (It requires amendment of original return)
• Supplier may edit the rejected documents before filing any subsequent return.
• The invoices/ documents on which refund has already been claimed by the supplier/ recipient, it shall not be open for amendment.
• Supplier has an option to shift the documents in the appropriate table instead of amendment if documents are rejected due to reporting in wrong table
• The documents related to supplies made to composition tax payers, ISD, UIN holders may be amended by the supplier at any time and the same shall not be dependent upon the action taken of recipient.

• After uploading details in FORM GST ANX-1 and taking actions on the documents auto-populated in FORM GST ANX-2, the tax payer shall file the main return FORM GST RET-01.
• Information declared through FORM GST ANX-1 and FORM GST ANX-2 shall be auto-populated   in the main return GST RET-01.
• GST RET 1 return form includes details of all types of supplies, ITC claimed, tax and interest.
• GST RET 1 will take place of the GSTR 3B and ANX 1 will take place of GSTR 1 return, both (GSTR-3B and GSTR-1) which are being filed under the current system.
• Facility to file NIL return through SMS will also be available if no supplies have been made or received
• Following types of suppliers are exempt from filing monthly returns
• Composition dealer
• Input service distributor
• Non-resident registered person
• Persons liable to deduct TDS
• Persons liable to collect TCS

• Filing process of amendment return will be similar to the filing process of original return (FORM GST RET-1)
• Entries which were not auto populated from ANX 1 & 2 and which were entered manually can be amended in this form.
• Payment can be made if liability arises due to amendment in RET 01A.
• However if refund arises, no refund shall be paid but the same shall be carried forward to next tax period.
• Full revised value of document has to be reported in the amendment. If the original amount was shown as 100 but the correct amount is 120, 120 is to be shown.
• Amendment to ITC (upward/ downward adjustment) shall be reported in the main return (FORM GST RET-01) and not to be taken to the amendment return.

• When he ensures that that supplies will be received before filing of return by the recipient
• Details uploaded by supplier are correct.

(Note: Invoices neither accepted nor rejected will be deemed accepted).

• When recipient has accepted the incorrect invoice mistakenly

• The recipient has not received the supply
• The recipient is of the opinion that there is a need for an amendment in the invoice
• The recipient is unsure about eligibility of ITC

• When the recipient’s GSTIN is filled incorrectly by the supplier, the invoice will be visible to a taxpayer who is not the receiver of such supplies.