Proposed GST Return – Normal
GST
Dated:- 11-3-2019
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=============
Document 1Return Formats
(Monthly/Quarterly (Normal)
Return – FORM GST RET-1)
(including amendment)
Sr.
Name
No.
1
2
INDEX
Description
Page No.
3
4
Profile updation
1.
Profile Option
Intimation of option for return periodicity and type of
2-4
quarterly return
FORM GST RET-1 (Regular / Quarterly (Normal))
2.
FORM GST ANX-1 Annexure of outward supplies, imports and inward
5-11
supplies attracting reverse charge
3.
FORM GST ANX-2 Annexure of inward supplies
12-15
4.
FORM GST RET-1
Monthly/Quarterly (Normal) return
16-26
5.
FORM GST ANX-
1A
Amendment to FORM GST ANX-1
27-30
6.
FORM GST RET-
1A
Amendment to FORM GST RET-1
31-35
FORM GST PMT-08
7.
FORM GST PMT-
Payment of self-assessed tax
36-38
08
1
Profile Updation
Intimation of option for return periodicity and type of quarterly return
Sr. No.
Description
Option
1
2
3
1.
Was your aggregate turnover during the preceding financial
year upto Rs. 5.00
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(Normal).
–
6. Taxpayers filing return as Quarterly (Normal) can switch over to Sugam or Sahaj
return and taxpayers filing return as Sugam can switch over to Sahaj return only
once in a financial year at the beginning of any quarter.
7. Taxpayers filing return as Sahaj can switch over to Sugam or Quarterly (Normal)
return and taxpayers filing return as Sugam can switch over to Quarterly (Normal)
return more than once in a financial year at the beginning of any quarter.
8. Taxpayers opting to file quarterly return as 'Sahaj' shall be allowed to declare
outward supply under B2C category and inward supplies attracting reverse charge
only. Such taxpayers cannot make supplies through e-commerce operators on
which tax is required to be collected under section 52. Such tax payers shall not
take credit on missing invoices and shall not be allowed to make any other type of
inward or outward supplies. However, such taxpayers may make Nil rated,
exempted or Non-GST supplies which need not be dec
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the outward
supplies for which the details are being uploaded by me in this
annexure shall be deemed to be the tax payable by me under
the provisions of the Act.
3
2.
Would you like to change the reply to the questions
regarding nature of supplies as filled in the questionnaire of
the return of the last tax period, if already filled in?
Yes
âââ¬ââ⬹ No
Note – In case the reply to question at S No. 2 is 'Yes', the following questionnaire will
be opened for exercising the option. In the first tax period, it would be open for all
taxpayers.
Part B Detailed Questionnaire
Sr. No.
Description
Option
1
2
3
1.
Have you made B2C supply (table 3A)?
Yes
ONO
2.
Have you made B2B supply (table 3B)?
Yes
ONO
3.
Have you made exports with payment of tax (table 3C)?
Yes
4.
Have you made exports without payment of tax (table 3D)?
âËÅ Yes
No
5.
Have you made supply to SEZ units / developers with payment
of tax (table 3E)?
Yes
No
6.
Have you made supply to SEZ units / developers without Yes
payment of
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me of the registered person
(b) Trade name, if any
(c)
ARN
From – To
(d) Date of filing
3. Details of outward supplies, inward supplies attracting reverse charge and import of
goods and services
(Amount in for all tables)
Shipping bill
Bill of
Export details
GSTIN/
Place of
Document details
UIN
Supply
(Name of
State/UT)
HSN Tax Taxable
code rate value
(%)
Tax amount
Type No. Date Value
1
2
3
4
5
6 7 8
tax
Integrat Central State / Cess
ed tax
UT tax
No. Date
9
10
11
12
13
14 15
3A. Supplies made to consumers and un-registered persons (Net of debit/credit notes)
3B. Supplies made to registered persons (other than those attracting reverse charge)(including edit/amendment)
3C. Exports with payment of tax
3D. Exports without payment of tax
3E. Supplies to SEZ units/developers with payment of tax (including edit/amendment)
3F. Supplies to SEZ units/developers without payment of tax (including edit amendment)
3G. Deemed exports (including edit/amendment)
5
GSTIN/
UIN
Place of
Supply
(Name
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Integrated
tax
Central
tax
State/
UT tax
Cess
operator
1
2
3
4
5
6
7
8
9
6
A. General instructions –
1. Terms used –
Instructions (FORM GST ANX-1)
(a) GSTIN:
(b) UIN:
(c) HSN Code:
(d) POS:
(e) B2B:
(f) B2C:
(g) Type of
document:
(h) ARN:
2. Registered person can
Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature Code
Place of Supply (Respective State/UT)
Supplies made to registered persons having GSTIN or UIN
Supplies made to consumers and un-registered persons, not
having GSTIN or UIN
Invoice (including revised invoices), debit/credit note, bill of
supply, bill of entry etc.
Acknowledgment Reference Number
upload the details of documents any time during a
month/quarter to which it pertains or of any prior period but not later than the due
date for furnishing of return for the month of September or second quarter following
the end of the financial year to which such details pertains or the actual date of
furnishing of relevant annual
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eported here. The
same shall be reported in Table 3C(3) and adjustment thereof shall be reported in
table 3C(4) of FORM GST RET-1.
6. Recipient will get credit during a tax period on the basis of the details of documents
uploaded by the supplier upto the 10th of the month following the month for which the
return is being filed for. Such credit can be availed i.e. credited to the ledger of the
recipient only on filing of his (i.e. recipient's) return. There may be following two
scenarios:
(i)
If the recipient files his return on a monthly basis, say, for the month of
January, 2019 on 20th February, 2019, he shall be eligible to take credit in
his return based on the documents uploaded by the supplier upto the 10th
of February, 2019 irrespective of whether the supplier files his return on
monthly or quarterly basis.
7
(ii)
If the recipient files his return on a quarterly basis (Normal, Sahaj or
Sugam), say for the quarter January – March, 2019 on 25th April, 2019, he
shall be eligible to
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tax rate.
The tax amount so computed will not be editable except by way of issue of debit /
credit notes. However, the tax amount under cess will be reported by the taxpayer
himself.
10. Place of supply shall have to be reported mandatorily for all supplies. For intra-State
supplies, the POS will be the same State in which the supplier is registered.
11. Tax rate applicable on IGST supplies can be selected from the drop down menu. For
intra-State supplies, the tax rate shall be applied at half the rate of Integrated tax
equally for Central tax and State / UT tax. Cess, if applicable, shall be reported under
the cess column.
12. Value of supplies and amount of tax shall be reported in whole number or upto two
decimal points at the most.
13. GSTIN/UIN of the recipient of supplies shall be reported in respect of supplies
reported in table 3B, 3E, 3F and 3G.
14. GSTIN of the supplier shall be reported (wherever available) in table 3H, 3K and 3L
from whom the supplies have been received. P
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s case, document shall be uploaded and
adjustment of tax accounted for shall be made in table 3C(5) of FORM GST
RET-1, but in case of issuance of credit notes, upward adjustment shall be
made in table 3A(8) of FORM GST RET-1.
(iii) Document has been reported in FORM GSTR-1 but tax has not been accounted
for in FORM GSTR-3B ââ¬â In this case, uploading of the document shall not be
8
required but adjustment of tax shall be made in table 3A(8) or 3C(5) of FORM
GST RET-1, as the case may be.
B. Table specific instructions-
Sr. No. Table No.
1
1.
2
3A
2.
3B
3.
3C & 3D
4.
3E & 3F
5.
3G
6.
3H
Instructions
3
â⬢ All supplies made to consumers and un-registered persons (i.e. B2C) shall be
reported in this table. Supplies shall be reported tax rate wise and net of debit /
credit notes. HSN Code is not required to be reported in this table.
â⬢
All supplies (other than those attracting reverse charge) made to registered
persons (GSTIN/UIN holders i.e. B2B) shall be reported in this ta
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e reported in table 3D. Shipping bill / bill of|
export number available (till the date of filing of return) may be reported against
export invoices. Details of remaining shipping bills can be reported after filing
the return. A separate functionality for updation of details of shipping bill / bill
of export in table 3C or table 3D will be made available on the portal.
â⬢ All supplies made to SEZ units / developers shall be reported in table 3E and 3F
depending upon whether the supplies are made with payment or without
payment of tax respectively. This would include amendments, if any.
â⬢ In case of supplies made with payment of tax, the supplier will have an option to
select if the supplier or the SEZ units / developers will claim refund on such
supplies. If the supplier is not availing refund, only then the SEZ units /
developers will be eligible to avail input tax credit and claim refund for such
credit after exports by them.
â⬢ All supplies treated as deemed exports
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T RET-1) and shall be reversed
in table 4 of the said return. This credit can be availed only on receipt of the
supply and issue of invoice by the supplier.
â⬢ Import of services shall be reported in this table. The value of supplies shall be
net of debit/credit notes and advances paid on which tax has already been paid
at the time of payment of advance, if any. The amount of advance paid has to be
declared in the month in which the same was paid. Invoice wise details are not
required to be reported in this table.
â⬢ Services received from SEZ units / developers shall not be reported in this table.
Where only advance has been paid to the supplier, on reporting the same, the
credit shall flow to the main return (FORM GST RET-1) and shall be reversed
in table 4 of the said return. This credit can be availed only on receipt of the
supply and issue of invoice by the supplier.
â⬢ Details of taxes paid on import of goods shall be reported in this table. These
goods have alread
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the
supplier(s) concerned as detailed below:
â⬢
(i) Where the supplier has failed to report the supplies after a lapse of two tax
periods in case of monthly return filers and after a lapse of one tax period in
case of quarterly return filers.
Where the supplier uploads the invoice subsequently (after reporting in this
table by the recipient), then such credit has 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.
–
For example ââ¬â In a case where the supplier has made a supply in April but
has not reported the same in FORM GST ANX-1 till 10th May and the
recipient has claimed input tax credit by reporting the same in the main
return (FORM GST RET-1) in table 4A(10), reporting is required in the
following situation:
Where the supplier concerned has not uploaded the invoices in FORM GST
ANX-1 of April, May or June tax period till 10th July, the recipient shall
report the same, document wise in this table i
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hen such document
has to be reset/ unlocked by the recipient and only then, it can be edited by the supplier upto
the 10th of the following month. Following two scenarios may arise:
(i) In case, the recipient files his return on monthly basis, all the documents
uploaded by any supplier [irrespective of the fact whether the supplier files
his return on monthly or quarterly (Normal, Sahaj or Sugam) basis] shall be
available for acceptance by such recipient upto the 10th of the month
following the month for which the return is being filed. The supplier can
edit the documents so accepted by the recipient only if the same are re-
set/unlocked by the recipient by the said date.
(ii) In case, the recipient files his return on quarterly (Normal, Sahaj or
Sugam) basis, all the documents uploaded by any supplier [irrespective of
the fact whether the supplier files his return on monthly or quarterly
(Normal, Sahaj or Sugam) basis] shall be available for acceptance by such
recipient upto the 10th
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onveyed to the supplier only after filing of the
return by the recipient.
6. The rejected documents may be edited before filing any subsequent return for any month or
quarter by the supplier. However, credit in respect of the document so edited or uploaded
shall be made available through the next open FORM GST ANX-2 for the recipient.
However, the liability for such edited documents will be accounted for in the tax period
(month or quarter) in which the documents have been uploaded by the supplier.
7. Shifting of Documents – In certain situations, the particulars of the document may be correct
but the document has been reported in the wrong table. Therefore, when such documents are
rejected by the recipient, instead of amending the document, a facility of shifting such
documents to the appropriate table will be provided.
8. Amendment of documents relating to supplies made to persons other than persons filing
return in FORM GST RET-1/2/3(e.g. supplies made to composition taxpayers, ISD,
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R
ated
tax
/P)
13
14
15
16 17 18
BA. Supplies received from registered persons including services received from SEZ units (other than those attracting reverse
charge)
3B. Import of goods from SEZ units / developers on Bill of Entry
3C. Import of goods from overseas on Bill of Entry
* 'F' stands for return filed and 'NF' stands for return not filed.
** 'A' stands for Accepted, 'R' stands for rejected and ââ¬Â¨P' stands for pending.
12
4. Summary of the input tax credit
Sr. No. Description
Value
Amount of input tax credit involved
Integrated tax Central tax State/ UT tax Cess
1
2
3
4
1.
Credit on all documents which
have been rejected
(net of debit/credit notes)
2.
Credit on all documents which
have been kept pending
(net of debit/credit notes)
3.
Credit on all documents which
have been accepted (including
deemed accepted)
(net of debit/credit notes)
5. ISD credits received (eligible credit only)
5
6
GSTIN of
ISD document
Amount of input tax credit involved
ISD
details
âÃâÆâÃâââ¬ÃÂ
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will mean that supplies reported in such document have been received
before filing of return by the recipient and the details given in the documents reported in FORM
GST ANX-1 are correct.
4. Accepted documents would not be available for amendment at the corresponding supplier's
end. However, a separate facility to handle such cases will be provided.
5. For the purposes of the return process, any invoice with an error that cannot be corrected
through a financial debit / credit note shall be rejected. For example-
(i)
the recipient does not agree with some of the details such as HSN Code, tax rate,
value etc. These are certain errors which cannot be corrected through debit/credit
notes.
(ii) GSTIN of the recipient is erroneous and therefore, it is visible in the FORM GST
ANX-2 of a registered person who is not concerned with the supply. These are
certain errors which cannot be corrected through debit/credit notes.
6. Supplier can make corrections in the rejected documents through FORM
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all be reflected / shown in table 4A of the main return
(FORM GST RET-1).
11. Status of return filing (not filed, filed) by the supplier will also be made known to the recipient
in FORM GST ANX-2 of the tax period after the due date of return filing is over. Recipients
would be able to check the return filing status of the suppliers. This status, however, does not
affect the eligibility or otherwise of input tax credit which will be decided as per the Act read
with the rules made thereunder.
12. Trade name of the supplier will also be shown along with GSTIN. Legal name will be shown
where trade name is not available.
14
13. Separate functionality would be provided to search and reject an accepted document on which
credit has already been availed. Input tax credit availed on such document shall be shown for
reversal in table 4B(1) of FORM GST RET-1 which may be adjusted in table 4A(11) of FORM
GST RET-1 to arrive at the amount of input tax credit availed. However, such reversal of cred
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Note – Table 3B and 3C shall be used after the data from the ICEGATE and SEZ (through
ICEGATE) starts flowing to the GST system online. Thereafter, table 3J & 3K of FORM
GST ANX-1 shall be discontinued. Data will be shown to the taxpayer as received from the
ICEGATE.
15
*****
Option to file 'Nil' return Ãâ·
Description
Option
Yes
No
Do you intend to file Nil return?
Note – Nil return can be filed if you have not uploaded FORM GST ANX-1 and no
inward supplies (purchases) have been auto-populated in FORM GST ANX-2 and no
other information is required to be reported in the main return i.e. FORM GST RET-1.
16
Sr.
No.
1
FORM GST RET-1
[See rule -]
Monthly/Quarterly (Normal) Return
1. GSTIN
2.
(a) Legal name of the
registered person
(b) Trade name, if any
(c) ARN
(d) Date of ARN
Financial Year
Tax period
From To
3. Summary of outward supplies, inward supplies attracting reverse charge,
debit/credit notes, etc. and tax liability
(Amount in for all tables)
Type of supply
2
Value
Tax am
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1.
Inward supplies attracting reverse charge (net
2.
of debit/credit notes and advances paid, if
any) [table 3H of FORM GST ANX-1]
Import of services
(net of debit/credit notes and advances paid,
if any) [table 31 of FORM GST ANX-1]
3.
Sub-total (B) [sum of 1 & 2]
C. Details of debit / credit notes issued, advances received / adjusted and other reduction in liabilities
1.
2.
Debit notes issued (FORM GST ANX-1)
(Other than those attracting reverse charge)
Credit notes issued (FORM GST ANX-1)
(Other than those attracting reverse charge)
3.
4.
5.
Advances received (net of refund vouchers
and including adjustments on account of
wrong reporting of advances earlier)
Advances adjusted
Reduction in output tax liability on account
1.
Exempt and Nil rated supplies
2.
6.
of transition from composition levy to
normal levy, if any or any other reduction in
liability
Sub-total (C) [1-2+3-4-5]
D. Details of supplies having no liability
Non-GST supplies (including No Supply /
Schedule III supp
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t
availed prior to the introduction of this
return but admissible as per Law
(transition to new return system)
Inward supplies attracting reverse charge
(net of debit/credit notes and advances
paid, if any)
[table 3H of FORM GST ANX-1]
6.
Import of services (net of debit/credit
notes and advances paid, if any and
excluding services received from SEZ
units)
[table 31 of FORM GST ANX-1]
7.
Import of goods
[table 3J of FORM GST ANX-1]
8.
Import of goods from SEZ units /
developers
[table 3K of FORM GST ANX-1]
9.
ISD Credit (net of ISD credit notes)
[table 5 of FORM GST ANX-2]
12.
10. Provisional input tax credit on documents
not uploaded by the suppliers
[net of ineligible credit]
11. Upward adjustment in input tax credit due
to receipt of credit notes and all other
adjustments and reclaims
Sub-total (A) [sum of 3 to 11]
B. Details of reversals of credit
1.
Credit on documents which have been
2.
3.
accepted in previous returns but rejected
in current tax period (net of debit/cre
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1.
2.
5. Amount of TDS and TCS credit received in electronic cash ledger
Sr. No.
Type of tax
Integrated
Central tax
State/UT
tax
tax
1
2
3
4
5
1.
TDS
2.
TCS
3.
Total
6. Interest and late fee liability details
Description
Interest and late fee due to late filing of return
(including late reporting of invoices of
previous tax periods, rejection of accepted
documents by the recipient) (to be computed
by the system)
Interest on account of reversal of input tax
credit (to be calculated by the taxpayer)
Interest
Integrated Central State/
tax
tax
3
20
20
Late fee
Central State/
Cess
UT tax
5
tax
UT tax
6
7
8
5.
3.
Interest on account of late reporting of
supplies attracting reverse charge
(to be calculated by the taxpayer)
4.
Other interest liability
(to be specified)
(to be calculated by the taxpayer)
Total
7. Payment of tax
Sr.
Descriptio Tax payable Tax already
No.
n
paid, if any
Adjustment of
negative
Paid through ITC
Paid in cash
(Only for
liability of
quarterly
filers)
previous tax
peri
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es in FORM GST ANX-1 and taking action on the
documents auto-populated in FORM GST ANX-2, the taxpayer shall file the main return
in FORM GST RET-1.
3. Information declared through FORM GST ANX-1 and FORM GST ANX-2 shall be auto-
populated in the main return (FORM GST RET ââ¬â 1).
4. The supplier can report excess tax collected from the recipients, if any, in the main return
(FORM GST RET-1) under any other liability in Sr. No. 8 of table 3A.
5. Rejection of the details of documents wrongly uploaded by suppliers, pendency of
supplies not received but available in the auto-populated details of documents, reversals,
adjustments etc. shall be auto-populated in table 4.
6. Amount of TDS/TCS shall be credited in the electronic cash ledger which will be based
on returns filed in FORM GSTR-7 and FORM GSTR-8 by deductors under section 51 and
persons required to collect tax under section 52 respectively.
7. Interest and late fee to the extent of late filing of return, making late payment of
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t ledger
will be made available before making payment.
13. Value of inward supplies attracting reverse charge and import of services mentioned in
table 3B will not be added to the turnover. Only the tax amount will be added to the
computation of tax liability.
14. Facility of creating a challan for making payment will be made available if the balance in
the electronic cash ledger is insufficient to discharge the liabilities.
15. Adjustment to liabilities or input tax credit relating to the period prior to the introduction
of current system of return filing shall be reported in table 3 (tax liabilities) or table 4
(input tax credit), as the case may be.
22
B. Table specific instructions-
Table Part of
No.
1
3.
the
Instructions
table
3
Summary of outward supplies, inward supplies attracting reverse charge, debit/credit
notes etc. and tax liability
A. Details of outward supplies
1.
2.
3.
4.
5.
6.
7.
8.
Taxable supplies made to consumers and un-registered persons will be auto-
populated fr
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f
any) to be paid shall be reported here by the taxpayer.
B. Details of inward supplies attracting reverse charge
1.
2.
Inward supplies attracting reverse charge will be auto-populated from table 3H of
FORM GST ANX-1. The values will be net of debit/credit notes and advances on
which tax has already been paid at the time of payment, if any.
Import of services made during the tax period will be auto-populated from table 31
of FORM GST ANX-1. The values will be net of debit/credit notes and advances
on which tax has already been paid at the time of payment, if any.
C. Details of debit/credit notes issued, advances received / adjusted and other reduction
in liabilities
1.
2.
3.
4.
5.
Debit notes issued during the period in respect of supplies other than those attracting
reverse charge will be auto-populated from the respective tables of FORM GST
ANX-1.
Credit notes issued during the period in respect of supplies other than those
attracting reverse charge will be auto-populated from the re
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residual entry for supplies not reported in any other column. Non-GST
supplies and no supply specified in Schedule III shall be reported here. Supplies
other than taxable and exempted /Nil rated supplies shall be reported here.
However, it will exclude outward supplies attracting reverse charge.
For the purposes of reporting here, non-GST supplies shall include supply of
alcoholic liquor for human consumption, motor spirit (commonly known as petrol),
high speed diesel, aviation turbine fuel, petroleum crude and natural gas.
Outward supplies attracting reverse charge on which tax is to be paid by the
recipient shall be reported here. The values will be net of debit / credit notes.
Supply of goods by SEZ units / developers to DTA on a Bill of Entry shall be
reported here. This column is to be filled by SEZ units or developers only.
E. Total value and tax liability
1.
Sum of part A, B, C and D will be the total value of supplies and that of liability and
will be auto-computed.
Summary of
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been paid at the time of payment, if
any.
Credit on import of services as reported in table 31 of FORM GST ANX-1 will be
auto-populated here. It will not include services received from SEZ units and will be
net of debit/credit notes and advances on which tax has already been paid at the
time of payment, if any.
Credit on import of goods from overseas as reported in table 3J of FORM GST
ANX-1 will be auto-populated here. It will not include goods received from SEZ
units/developers.
Credit on import of goods from SEZ units / developers as reported in table 3K of
FORM GST ANX-1 will be auto-populated here.
Credit distributed by ISD and reported in FORM GSTR-6 of the said ISD as auto-
populated in table 5 of FORM GST ANX-2 will be auto-populated here. It will be
net of ISD credit notes.
Provisional credit on documents not uploaded by supplier(s) can be reported by the
recipient for availing ITC to the extent provided in the Act read with the rules made
24
Table
Part of
No.
the
1
table
2
I
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in is reversed and this gets
reflected in FORM GST RET-1. No adjustment needs to be made in such a
case.
b) A supplier issues an invoice for Rs. 1000/- to the recipient in the month of
May. The recipient accepts the invoice in his FORM GST ANX-2 but takes
50% credit on the said invoice in his FORM GST RET-1. In the month of
June, the supplier gives a credit note to the recipient who accepts the same
in his FORM GST ANX-2. Upon acceptance of the said credit note, the
credit involved therein is reversed and this gets reflected in FORM GST
RET-1. In such a case, the recipient may make an upward adjustment of
50% credit in this row as he had initially taken only 50% credit on the
original invoice.
c) A supplier issues an invoice for Rs. 1000/- to the recipient in the month of
May. The recipient accepts the invoice in his FORM GST ANX-2 but takes
no credit on the said invoice in his FORM GST RET-1. In the month of
June, the supplier gives a credit note to the recipient who accepts the same
= = = = = = = =
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= = = = = = = =
0) in respect of supplies not uploaded by the
supplier during the tax period which is already net of ineligible credit.
Documents of supplies uploaded subsequently by suppliers on which credit has
already been claimed on provisional basis in the previous tax periods by reporting
on self-assessment basis in table 4A(10) shall be reported by recipient here. As the
credit was claimed on missing invoices on net of ineligible credit basis earlier, the
values should be reported as net of ineligible credit only.
25
Table
Part of
No.
the
table
1
2
Instructions
3
4.
5.
Reversal of input tax credit under rule 37, 39, 42 & 43 shall be reported here, if
applicable.
Any other reversal including ineligible credit on import of services, downward
adjustment of ITC on account of transition from composition levy to normal levy,
etc. not covered by Sr. no. 1 to 4 shall be reported here.
C. Input tax credit available after reversal
1.
1.
Difference of credit available in table 4A and reversal of credit re
= = = = = = = =
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= = = = = = = =
ntend to amend exports made without payment of tax
Yes
No
(table 3D)?
4.
Do you intend to amend inward supplies attracting reverse
charge (table 3H)?
Yes
No
5.
Do you intend to amend import of services (table 31)?
Yes
No
6.
Do you intend to amend import of goods (table 3J)?
Yes
No
7.
Do you intend to amend import of goods received from SEZ
units/developers on bill of entry (table 3K)?
Yes
No
8.
Do you intend to amend supplies made through e-commerce
operators liable to collect tax under section 52 (table 4)?
Yes
No
Note Option against all questions will be 'No' by default. User can select 'Yes' as per
his requirement.
27
FORM GST ANX-1A
[See rule -]
Amendment to details of outward supplies, imports and inward supplies attracting
reverse charge
1. GSTIN
2.
(a)
Legal name of the registered person
(b) Trade name, if any
(c) ARN
(d) Date of filing
Financial Year
Tax period
From – To
3. Amendment to details of outward supplies, inward supplies attracting reverse
charge and import of go
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plies
Value of Net
supplies value of
returned supplies
Tax amount
Integrated Central tax State / UT Cess
tax
tax
Revised
GSTIN of GSTIN of of
Sr. Original
No.
e-
e-
commerce commerce made
operator operator
1
2
3
4
5
6
7
8
9
10
29
30
30
Instructions (FORM GST ANX-1A)
1. The amendment will be based on the tax period and for invoices/documents reported therein
earlier.
2. If missing details of documents pertaining to the tax period 'T' have been reported in the
return of the tax period 'T+n', then amendment of such documents shall be made by
amending return of the tax period ââ¬Â¨Tââ¬.
3. Amendment to FORM GST ANX-1 can be filed before the due date for furnishing of return
for the month of September following the end of the financial year or the actual date of
furnishing relevant annual return, whichever is earlier. The amendment to FORM GST ANX-
1 can be filed as many times as provided in the Act read with the rules made thereunder.
4. Filing process will be similar to the process
= = = = = = = =
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= = = = = = = =
FORM GST RET-1) itself.
*****
Sr.
No.
FORM GST RET – 1A
[See rule -]
Amendment to Monthly / Quarterly (Normal) Return
1.
GSTIN
2.
(a) Legal name of the
registered person
(b) Trade name, if any
(c) ARN
(d) Date of filing
Financial Year
Tax period
From To
3. Amendment to summary of outward supplies, inward supplies attracting
reverse charge and tax liability
Type of supplies
1
2
A. Details of amendment to outward supplies
(Amount in for all tables)
Value
Tax amount
Integrated Central
State/ UT
Cess
tax
tax
tax
3
4
5
6
7
1.
Taxable supplies made to consumers and
unregistered persons (B2C) [table 3A of
FORM GST ANX-1A]
2.
Exports with payment of tax [table 3C of
FORM GST ANX-1A]
3.
Exports without payment of tax [table 3D of
FORM GST ANX-1A]
4.
5.
Liabilities relating to the period prior to
introduction of current return filing system
and any other liability to be paid
Sub-total (A) [sum of 1 to 4]
B. Details of amendment to inward supplies attracting reverse charge
1.
Inward sup
= = = = = = = =
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= = = = = = = =
ndment to summary of inward supplies for claiming input tax credit (ITC)
Sr.
No.
70
Description
Value
Input Tax Credit (ITC)
Integrated Central
State/ UT
Cess
tax
tax
tax
1
2
4
5
6
7
A. Details of amendment to ITC based on auto-population from FORM GST ANX-1A
1,
Inward supplies attracting reverse charge
(net of debit/credit notes and advances
paid, if any)
[table 3H of FORM GST ANX-1A]
2.
Import of services (net of debit/credit
notes and excluding services received
from SEZ units and advances paid, if any)
[table 31 of FORM GST ANX-1A]
3.
Import of goods (excluding from SEZ
units/developers)
[table 3J of FORM GST ANX-1A]
Import of goods from SEZ units/
developers
[table 3K of FORM GST ANX-1A]
5.
Upward adjustment in input tax credit due
to receipt of credit notes and all other
adjustments and reclaims
6.
Sub-total (A) [sum of 1 to 5]
B. Details of amendment to reversals of credit
1. Supplies not eligible for credit
(including ISD credit)
2.
Reversal of input tax credit as per th
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
od
Reverse Other Reverse Other Reverse Other Integrated Central State/ Cess Tax/ Interest
charge than charge than charge than
reverse
reverse
tax
tax
UT
tax
Cess
Late
Fee
revers
e
charge
charge
charge
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1.
Integrated
tax
2.
3.
Central tax
State/UT
tax
33
4.
Cess
Total
7. Verification
hereby solemnly affirm and declare that the information given herein above and in FORM GST
ANX-1A is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Place –
Date
34
Signature
Name of Authorized Signatory
Designation/Status
Instructions (FORM GST RET-1A)
1. Filing process of amendment return will be similar to the filing process of original
return (FORM GST RET-1).
2. Entries made by the taxpayer in the main return (FORM GST RET-1) which were
not auto-populated shall be editable in this return.
3. Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as
the case may be.
4. Frequency of filing and p
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= = = = = = = =
return.
*****
35
FORM GST PMT -08
[See rule ]
Payment of self-assessed tax
1. GSTIN
2.
(a) Legal name
(b) Trade name
(c) ARN
(d) Date of filing
Financial Year
Month
3. Summary of self-assessed liability and input tax credit (ITC) availed
(Amount in for all tables)
Sr. No.
Description
1
2
1.
Liability to pay tax
(other than reverse charge)
2.
Liability to pay tax (reverse charge)
3.
Input tax credit availed
4. Payment of tax
Integrated
tax
Central
tax
State/ UT
Cess
tax
3
4
5
6
Sr. Description
No.
Tax payable Tax already
Adjustment of
Paid through ITC
Paid in cash
paid, if any
negative
liability of
previous tax
period
Reverse Other Reverse Other
charge than charge than charge than
Reverse Other Integrated Central State/ Cess Tax Interest
tax
tax
UT
Cess
Late
revers
reverse
reverse
tax
Fee
e
charge
charge
charge
1
2
3
4
5
6
7
8
10
11
12 13
14
15
1.
Integrated
tax
2.
Central tax
3.
State/UT
tax
4.
Cess
5.
Total
36
5. Verification
I hereby solemnly affirm and declare that the informati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =