New GST Return (FAQs) – Frequently Asked Questions

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Goods and Services Tax (GST) is evolving with every passing day. Likewise, the GST return filing system and compliance under GST is developing and taking shape. The new GST return system replaces the initially introduced GST return filing in GSTR-1 and GSTR-3B for regular taxpayers only.

That means the rest of the categories of taxpayers such as non-resident/casual taxable persons/composition dealers and input service distributors will continue to file returns as per the current model. The new GST returns system was designed to ease the compliance burden and minimise the extent of manual efforts involved in filing. However, there are new forms, terms, concepts, processes, and specific used cases revolving around the new system.

Once understood, it will be a cakewalk. So, the tool helps you become aware of these terms and concepts as well as a one-stop-shop for all your questions on New GST returns – RET-1, RET-2 SAHAJ, RET-3 SUGAM, ANX-1, ANX-2, and amendment returns thereof. Also, know about the process flow of filing returns and any issues you may face about the same.

Frequently Asked Questions

The new forms ANX-1 and ANX-2 are available on the common portal in July 2019 itself. Does this mean I have to start filing those forms?

The new forms ANX-1 and ANX-2 have been made available on a trial basis for taxpayers starting from July 2019. As per the decision taken on 20 September 2019 at the 37th GST Council Meeting, the implementation of the new GST return system for all taxpayers and for all forms stands deferred to April 2020 (previously it was October 2019). Invoices can be uploaded on a continuous or real-time basis in ANX-1 by suppliers and the person taking input tax credit on such uploaded invoices may also view the same simultaneously in ANX-2, but no action will be allowed till December 2019.

What are the types of regular returns available for a taxpayer who chooses to file his returns quarterly?

A small taxpayer (having aggregate turnover of up to Rs. 5 crore in the previous year) has the option to file either Sahaj, Sugam, or Quarterly (Normal) return.

Can the taxpayer change the period (whether monthly or quarterly) of filing his return?

The taxpayer will have the option to change the period (from quarterly to monthly and vice versa) of filing his returns only once – at the time of filing his first return for that financial year.

What actions are available to the recipient of supply with regards to the documents uploaded by the supplier?

The supplier can upload documents up to the 10th of the subsequent month (in case of monthly filing) or 10th of the month following the quarter (in case of quarterly filing). Thus, up to the 10th of the subsequent month, the recipient can either accept or reset (unlock) a document. After this date the recipient may either accept, reject, or keep the document pending.

When will the supplier be intimated that the recipient has rejected the document uploaded by him?

The rejected documents shall be intimated to the supplier only after the recipient has filed his return.

I have uploaded all the document details correctly but have entered them in the wrong table in form ANX-1. Is there any quick solution available?

Once the recipient rejects such documents, instead of amending each document, a facility to shift the document to the appropriate table will be provided.

Can the supplier make an amendment in documents that are left pending by the recipient?

No, the recipient has to reject the document in order to allow the supplier to carry out any amendment.

Under what circumstances can Form RET-1 be filed through SMS?

The Form RET-1 can be filed through SMS only in case of a Nil return – no supplies have been made or received.

Certain details have been auto-populated into my Form RET-1. What is the source for these details?

The information that had been previously declared in the relevant Form ANX-1 and Form ANX-2 will be auto-populated into the Form RET-1.

What is the purpose of Form ANX-1A?

Form ANX-1A is used for making amendments relating to details uploaded in Form ANX-1 for earlier tax periods.