GSTR-9LIVE

GSTR 9 filing live on ClearTax

Previously, GST-registered taxpayers had to file two monthly returns GSTR-3B and GSTR-1, however, under the New GST Return System, there will be one main return FORM GST RET-1, and two annexures, FORM GST ANX-1 and FORM GST ANX-2.

FORM GST ANX- is the annexure of outward supplies, imports and inward supplies attracting reverse charge.

FORM GST ANX-2 is the annexure of inward supplies.

1. What is the New Return Prototype?

The new web-based prototype is a demo of the proposed Offline Tools of the new return. It will help taxpayers familiarize themselves with what the new Tool will look like once it gets implemented. It will also help the GSTN to get feedback on the user interface and functionalities.

It has the following characteristics:

  • It is an interactive prototype which will allow the users to navigate through its pages and use various functionalities such as invoice upload, upload of purchase register for matching with a system created inward supplies, etc.
  • It contains a specimen of the screen which will be made available in the actual Offline Tool.
  • It is a web-based Prototype to view the working of Offline Tool by taxpayers while filling their return in proposed Form GST ANX-1 and GST ANX-2.
  • The values entered in the prototype screens may not match with calculated summary shown in summary screens as the prototype does not perform any arithmetic calculations.

2. What is the Purpose of the New Return Prototype?

The new returns were introduced as a prototype in order to get feedback from the users. The taxpayers can use the prototype and provide suggestions about matching facility for invoice mismatch with purchase register and various other functionalities. These suggestions and feedback will help the Government to introduce user-friendly Form for the taxpayers. 

3. How to prepare GST ANX-1 offline?

This prototype is prepared for monthly taxpayers however the features would remain the same for quarterly taxpayers. Below are the detailed steps for preparing Form GST ANX-1 offline:

Step 1: Navigate and Login – 

  • A user needs to navigate to https://demoofflinetool.gst.gov.in and click Proceed to Prototype. 
  • Click Manage Profile> Add Profile 
  • A user then needs to input GSTIN and click the Add button. Once the Profile is created a user can modify the same.
  • After adding the profile select the GSTIN and then add Financial Year and Tax Period and then click on Proceed.  

prototype login

Step 2: Open the Home Screen of the Offline Tool and fill details – A screen will pop-up with various functionalities available in the Offline Tool. The user shall click on Prepare Offline in order to fill in the details for GST ANX-1.

prototype anx-1

Note: Open downloaded JSON file and Open Error JSON file option for download and import ANX-1 JSON file from the GST portal is not available in this prototype. 

Step 3: Import data using excel or CSV files – A user can get the data auto-populated in the various tables of the return by clicking on import data from Excel or CSV file. However, this functionality is not available for use in this prototype.

Step 4: View Summary – Click View Summary to view the imported data. Then select the document type such as invoice from the drop-down menu to view the summary of imported details. The entries populated in the table are for viewing only and no new entries can be made as the summary will not get updated as new data is not saved.

prototype anx-1

Step 5: Prepare table wise details– Select the Table for which the user wants to view, edit or enter the details. There will be below Tables in the drop-down menu:

 

Sr. No. Table
1 3A- Supplies to unregistered persons/consumers (B2C)
2 3B- Supplies to registered persons (B2B)
3 3C and 3D- Exports with/without payment of tax
4 3E and 3F- Supplies to SEZ with/without payment of tax
5 3G- Deemed exports
6 3H- Inward supplies attracting reverse charge
7 3I- Import of services
8 3J- Import of goods
9 3K- Import of goods from SEZ/developers
10 3L- Missing documents
11 4- Supplies made through e-commerce operators
12 3BA- Amendment regular-registered persons(B2BA)
13 3BAO- Amendment others-registered persons
14 3EA and 3FA- Amendment Supplies to SEZ with/without payment of tax
15 3GA- Amendment Deemed Exports
  • Enter the details of relevant documents in the table by clicking Add Document.
  • Click Table Summary to get the summary of the respective Table.
  • Then in the Add documents field select the applicable check-boxes
  1. Differential percentage of tax rate
  2. Supply covered under sec. 7 of IGST Act
  • Based on the selection relevant field get displayed. Enter the data and click Save Document.
  • A user can click on Documents Added section to review all the details in the Table. (Note: Sorting/Edit/Delete Feature is not available in this prototype)

prototype anx-1

Step 6: View draft return – Click the VIEW DRAFT RETURN to view draft Return FORM GST RET-1. Offline tool will auto fill the details in this draft return, based on the details imported to various tables and these details will be non- editable. Note: This feature is Not available in this Prototype.

 

File GSTR-9 in 15 mins

  • Download GSTR-1, 2A, 3B and compare with books of accounts to check mismatches
  •  Auto filing on GST portal through ClearTax Chrome Assistant
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