GSTR-9LIVE

GSTR 9 filing live on ClearTax

The Government has introduced a new transition plan under GST in order to switch to new simplified return forms. Under the trial program, the users will be able to upload invoices using the offline tool of GST ANX-1 and also view and download inward supply invoices using the offline tool of Form GST ANX-2.

The new return has the three components – one main return – FORM GST RET-1 and two annexures FORM GST ANX-1 and FORM GST ANX-2.

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.

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. 

What are the steps for taking action in the GST ANX-2 offline tool?

Below are the detailed steps on what actions can be taken in Form GST ANX-2 and how to take the actions in the Form:

What are the actions that can be taken?

After going through the matching results the user can take one of the following actions on the documents available in ANX-2.

    1. Accept- The user can accept the documents in GST ANX-2 if the same is correct
    2. Reject- The user can reject the documents in GST ANX-2 if the same is incorrect
    3. Pending- The user can mark the documents as pending if he is yet to confirm the details in GST ANX-2. The action on pending documents can be taken at a later date.

How to take action in the GST ANX-2 offline tool?

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 Take Action in order to take action on the documents in FORM GST ANX-2.

prototype anx-1

Step 3: Select the Table: 

The user can select one of the below tables from the drop-down list:

  • 3A – (3B). Supplies from registered persons
  • 3A – (3E). SEZ supplies with payment   
  • 3A – (3F). SEZ supplies without payment 
  • 3A – (3G). Deemed Exports   
  • 5 – ISD credit received 

Note: Taking action on Table 3E and Table 3F is currently blocked in the prototype.

If a user selects Table 3A – Supplies from registered person option, a detailed page with B2B inward supplies will get displayed.

gst anx-2 prototype

Step 4: Click Table Summary to get the details of all documents that are accepted, rejected or kept pending along with the GSTIN, trade name and legal name.

gst anx-2 prototype

After viewing the summary collapse the table by clicking Table Summary.

Note: The Add to Master link for adding the GSTIN of all the suppliers to the master link is currently not available in the prototype.

Step 5: Initiate Action

The user can initiate action on the details supplier wise or document-wise.

a) If the user selects the supplier wise tab:

gst anx-2 prototype

  1. Select the GSTIN to get the details of all supplies from the selected GSTIN.
  2. Click the expand view to get further details.
  3. In case of inter-state supplies, if POS is different from the State where the user is registered, select Yes for ITC entitlement because by default, it will be No. But, if POS lies in the supplier’s State, then there will be no option to select Yes.
  4. The user can view the matching result along with reason and take action against each supply individually.
    Note: This functionality is currently not available in the prototype. 
  5. The user can even reset and confirm his selection of actions by clicking on Reset and confirm respectively.
    Note: This option to Confirm is currently not available in the prototype.
  6. Then click Back in order to take actions for the other tables in the same manner.

b) If the user selects document wise tab: A user can take action in the same manner as stated above for supplier wise tab.

gst anx-2 prototype

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