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NEW DELHI: The finance ministry said on Tuesday the new monthly GST return filing system shall be rolled out from October. The rollout is 3 months at the back of the schedule. The ministry was once at the start focused on a July rollout of the new return system as mandated by way of the GST Council remaining year.

The current monthly summary returns GSTR-3B can be utterly phased out from January 2020 when the new form 'GST RET-01' is ready to switch it, the ministry said whilst saying the roadmap for 'Transition plan to the new GST Return'.


Elaborating at the system, the finance ministry said companies will be capable of use the new return filing system (ANX-1 and ANX-2) on a trial basis for three months from July to September 2019, which will lend a hand them familiarise with the system.

"From October, 2019 onwards, Form GST ANX-1 (outward supply details) shall be made compulsory and Form GSTR-1 would be replaced by Form GST ANX-1", the ministry said.

Large taxpayers (with aggregate annual turnover over Rs 5 crore within the previous financial year) would add their monthly Form GST ANX-1 from October 2019 onwards.

For October and November, 2019, huge taxpayers would proceed to file GSTR-3B on monthly basis. They would file their first Form GST RET-01 for the month of December, 2019 by way of January 20, 2020, the ministry said.

However, small taxpayers (with aggregate annual turnover within the previous financial year up to Rs 5 crore would file their first obligatory quarterly Form GST ANX-1 in January 2020 for the quarter October to December, 2019.

Small taxpayers will prevent filing GSTR-3B and change it with GST PMT-08 from October 2019 onwards. They must file GST RET-01 for the December, 2019, quarter from January 20, 2020.

"It may be noted that invoices etc. can be uploaded in Form GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards," the ministry said.

Under the current return filing system, GST registered companies file summary gross sales return GSTR-3B every month and pay taxes. They additionally file monthly outward provide main points in GSTR-1.

In the new return filing system, GSTR-3B would be replaced by way of GST RET-1 and GSTR-1 by way of GST ANX-1. GST-ANX-2 gives the inward provide main points which within the present system was once required to be reported beneath GSTR-2, but was once later stored in abeyance as taxpayers confronted difficulties.

From January 2020 onwards, all companies would shift to new return filing system with entities above Rs 5 crore turnover filing GST RET-1, GST ANX-1 and GST ANX-2. Those with turnover under Rs 5 crore within the previous financial year would have to file GST PMT-08, GST RET-01.

As in keeping with the transition plan, from July, 2019, customers would be capable of add invoices using the Form GST ANX-1 offline tool on trial basis for familiarisation. Further, customers would additionally be capable of view and download, the inward provide of invoices using the Form GST ANX-2 offline tool beneath the trial programme.

"The summary of inward supply invoices would also be available for view on the common portal online. They would also be able to import their purchase register in the Offline Tool and match it with the downloaded inward supply invoices to find mismatches from August 2019," the Ministry added.

Last month GST Network had released a demo tool for the new and simplified return filing form to give stakeholders a really feel of what the new return filing system will look like.


The GST Council in July remaining year determined that the simplified GST return bureaucracy can be rolled out on a pilot basis from April 1, 2019, whilst necessary filing across the country was once scheduled to kick in from July, 2019.


In the proposed system of latest GST return filing, a typical taxpayer would have to file form GST RET-1 (Normal) or Form GST RET-2 (Sahaj) or Form GST RET-3 (Sugam) on both monthly or quarterly basis.


Under the new system, common taxpayers with a turnover of up to Rs 5 crores can file GST returns on a quarterly basis.


Annexure of outward provides (ANX-1) and Annexure of Inward Supplies (ANX-2) shall be filed as part of these returns. All the outward provides shall be detailed in GST ANX-1 whilst GST ANX-2 will comprise main points of inward provides auto-populated mainly from the suppliers' GST ANX-1.

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