1. In the 31st GST Council meeting, recommendation was made for new GST Returns to facilitate tax payer. In order to effect such change, a transition plan has been introduced by CBIC. Under the new scheme, Form GST ANX – 1 shall replace Form GSTR-1 and Form GST RET -01 shall replace Form GSTR-3B.

2. The dealer shall be able to upload invoices using FORM GST ANX-1 offline tool. The details in respect of inward supplies can be viewed and downloaded in Form GST ANX-2 (offline tool). The dealer can import the purchase register in the offline tool and match it with the downloaded inward supply in order to arrive at the differences.

3. Time line and the manner of transition to new return filing system has been provided here-in-below:

Month Returns to be filed
July to September, 2019
  • Form GST ANX – 1 & GST ANX – 2 (offline tool) Shall be available on trial basis;
  • Form GSTR – 1 & GSTR – 3B shall continue to be filed;
October & November, 2019 For Large taxpayers (aggregate annual turnover in the previous FY > Rs. 5 Crore)

  • Form GST ANX – 1 shall be made compulsory from October, 2019 onwards; Consequently GSTR – 1 shall not be filed, however GSTR – 3B shall continue to be filed on monthly basis;

For Small Taxpayers (other than larger taxpayers)

  • FORM GST PMT-08 shall be filed on monthly basis for payment of Self assessed tax;
  • First Form GST ANX – 1 (quarterly return) shall be filed in January, 2020 for the period October to December, 2019;

Note – Form GST ANX – 2 can be viewed simultaneously by all taxpayers, however no action is allowed.

December, 2019
  • Large and small taxpayers shall file their first Form GST RET -01 for the month of December and for quarter ending December, 2019 respectively from 20th January, 2020.
  • GSTR 1 & GSTR 3B  – Not to be filed

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November 2020