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Under the New GST Return System, there will be one main return called the GST RET-1 and 2 annexures i.e. GST ANX-1 and GST ANX-2. The return will have to filed on a monthly basis, except for small taxpayers. Small taxpayers (taxpayers with a turnover up to Rs 5 crore) can opt for the quarterly filing of returns too.
14th March 2020*
The new GST return system will be implemented from October 2020.
The present return filing system (GSTR-1, 2A & 3B) will continue until September 2020.
*Subject to CBIC notification
FORM GST ANX-1 is an annexure to the main return GST RET-1 introduced under the new filing system of simplified returns under GST. This annexure will contain details of all outward supplies, inward supplies liable to reverse charge and import of goods and services. Details in this annexure will have to be reported invoice-wise (except for B2C supplies) based on continuous uploading facility to be made available on GST portal. The reporting can be done on a real-time basis, and will be available for the recipient of supplies to take necessary action in their FORM GST ANX-2.
|Table No.||Name of the Table||Instructions||Notes|
|3A||Supplies made to consumers and unregistered persons (Net of debit / credit notes)||All supplies that have been made to consumers and unregistered persons (i.e. B2C) need to be reported here.|
|3B||Supplies made to registered persons (other than those attracting reverse charge)||All supplies (other than those which attract reverse charge) that have been made to registered persons (i.e. B2B) need to be reported here. Reporting of supplies made to entities (including Government departments) having a TDS or TCS registration need to be also reported here. This would also include amendments, if any.|
|3C & 3D||Exports with/without payment of tax||All exports with payment of tax (i.e. Integrated tax or IGST) need to be reported in table 3C, while exports without payment of tax need to be reported in table 3D.|
|3E & 3F||Supplies to SEZ units/developers with/without payment of tax||All supplies made to SEZ units / developers with payment of tax need to be reported in table 3E, and supplies made without payment of tax need to be reported in table 3F. This includes amendments, if any.||For supplies made with the payment of tax, the supplier will have an option to select if either he will claim refund on such supplies or the SEZ unit. The SEZ unit is eligible to avail input tax credit and claim a refund on unutilised credit after export, ONLY if the supplier is not availing such refund.|
|3G||Deemed exports||All supplies treated as deemed exports need to be reported here. This would include amendments, if any.||The supplier has the option to declare if the refund will be claimed by him, or the recipient of deemed export supplies. If the refund is claimed by the supplier, then the recipient will not be eligible to avail input tax credit on such supplies.|
|3H||Inward supplies attracting reverse charge (to be reported by the recipient, GSTIN wise for every supplier, net of debit/credit notes and advances paid, if any)||All inward supplies which attract reverse charge need to be reported here by the recipient. The details have to be reported GSTIN-wise and not invoice-wise.|
|3I||Import of services (net of debit/ credit notes and advances paid, if any)||Services which have been imported need to be reported here.|
|3J||Import of goods||The details of taxes paid on the import of goods need to be reported here. These goods were subjected to IGST at the time of import, and are hence not subjected to tax once again while filing this return. The amount of IGST and cess paid at the port of import needs to be reported here, in order to avail input tax credit.|| |
|3K||Import of goods from SEZ units / developers on a Bill of Entry||Goods received from SEZ units / developers on a Bill of Entry need to be reported here by the recipient. These goods were subjected to IGST at the time of clearance into the DTA, and are hence not subjected to tax once again while filing this return.|| |
|3L||Missing documents on which credit has been claimed in T-2 /T-1 (for quarter) tax period and supplier has not reported the same till the filing of return for the current tax period||The recipient needs to provide document-wise details of the supplies for which credit has been claimed but the details of supplies are yet to be uploaded by the supplier(s) concerned as detailed below: (i) Where the supplier has not reported supplies even after a lapse of two tax periods in the case of monthly return filers and after a lapse of one tax period in the case of quarterly return filers. (ii) Where the supplier uploads the invoice after the recipient reports the same in this table, then such credit needs to be reversed by the recipient in table 4B(3) of the main return (FORM GST RET-1) as this credit cannot be availed twice.|
|4||Details of the supplies made through e-commerce operators liable to collect tax under section 52 (out of any outward supplies declared in table 3)||All supplies made through e-commerce operators liable to collect tax under section 52 shall be reported here at a consolidated-level in this table even though these supplies have already been reported in table 3.|
General Instruction on uploading documents:
For all tables under the ‘3’ series, Debit / Credit notes issued by the supplier with respect to supplies other than supplies which attract reverse charge shall be reported in the respective tables. If a debit/credit note is issued for the difference in tax rate only, then the taxable value should be reported as ‘Zero’, so that the liability computation is not disturbed. Only the tax amount shall be reported in such cases.