Table of Contents

New GST Return System

GST ANX- 1

can upload documents at any time.
A taxpayer filing the return on a monthly basis will not be able to upload the details of documents from 18th to 20th of the month following the tax period.
A taxpayer filing the return on a quarterly basis will not be able to upload the details of documents from 23rd to 25th of the month following the tax period.
Advances to be reported in GST RET-1/2/3, not in GST ANX-1.
Missing documents can be uploaded in subsequent months GST ANX-1.
Supplies attracting RCM will be reported by the recipient and not by the supplier.
The recipient will get ITC during a tax period on the basis of the details of documents uploaded by the supplier up to the 10th of the month following the month for which the return is being filed.
Aggregate Turnover more than Rs. 5 Crore – HSN at 6 Digit level for Goods and Services
Aggregate Turnover up to Rs. 5 Crore – Optional  PAN may be reported for supplies attracting RCM received from unregistered persons.
Wherever supplies are reported as net of debit/credit notes, the values may become negative in some cases and the same may be reported as a negative figure in the respective table.
If the shipping bill/bill of export is not available at the time of filing of the return, then a separate function for the updation of details of the shipping bill/ bill of export will be made available on the portal.
In case of Supplies to SEZ made with payment of Tax, the supplier will have an option to select if the supplier or SEZ will claim a refund on such supplies.

Table 3A. Supplies made to consumers and un-registered persons (Net of debit/credit notes)

HSN code is not required to be reported in this table
Wherever supplies are reported as net of debit/credit notes, the values may become negative in some cases and the same may be reported as negative figures in the respective table

Table 3B. Supplies made to registered persons (other than those attracting RCM) (including edit/amendment)

The supply of Goods by SEZ to DTA shall not be reported here.
The supply of Services by SEZ to DTA shall be reported here.

Table 3C. Export with payment of tax

If shipping bill/bill of export is not available at the time of filing of the return, then a separate functionality for updation of details of shipping bill/ bill of export will be made available on the portal

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CA Ashu Garg

New GST Return System