Proposed GST Return – Normal
GST
Dated:- 11-3-2019
Download PDF
\n=============
\nDocument 1Return Formats
\n(Monthly\/Quarterly (Normal)
\nReturn – FORM GST RET-1)
\n(including amendment)
\nSr.
\nName
\nNo.
\n1
\n2
\nINDEX
\nDescription
\nPage No.
\n3
\n4
\nProfile updation
\n1.
\nProfile Option
\nIntimation of option for return periodicity and type of
\n2-4
\nquarterly return
\nFORM GST RET-1 (Regular \/ Quarterly (Normal))
\n2.
\nFORM GST ANX-1 Annexure of outward supplies, imports and inward
\n5-11
\nsupplies attracting reverse charge
\n3.
\nFORM GST ANX-2 Annexure of inward supplies
\n12-15
\n4.
\nFORM GST RET-1
\nMonthly\/Quarterly (Normal) return
\n16-26
\n5.
\nFORM GST ANX-
\n1A
\nAmendment to FORM GST ANX-1
\n27-30
\n6.
\nFORM GST RET-
\n1A
\nAmendment to FORM GST RET-1
\n31-35
\nFORM GST PMT-08
\n7.
\nFORM GST PMT-
\nPayment of self-assessed tax
\n36-38
\n08
\n1
\nProfile Updation
\nIntimation of option for return periodicity and type of quarterly return
\nSr. No.
\nDescription
\nOption
\n1
\n2
\n3
\n1.
\nWas your aggregate turnover during the preceding financial
\nyear upto Rs. 5.00<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (Normal). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the outward = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n me of the registered person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Integrated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eported here. The = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax rate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s case, document shall be uploaded and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e reported in table 3D. Shipping bill \/ bill of| = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n T RET-1) and shall be reversed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hen such document = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onveyed to the supplier only after filing of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n R = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n will mean that supplies reported in such document have been received = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be reflected \/ shown in table 4A of the main return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNote – Table 3B and 3C shall be used after the data from the ICEGATE and SEZ (through 3. Summary of outward supplies, inward supplies attracting reverse charge, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es in FORM GST ANX-1 and taking action on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t ledger = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n residual entry for supplies not reported in any other column. Non-GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been paid at the time of payment, if = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in is reversed and this gets = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 0) in respect of supplies not uploaded by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntend to amend exports made without payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST RET-1) itself. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ndment to summary of inward supplies for claiming input tax credit (ITC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n od = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n return. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Proposed GST Return – Normal GSTDated:- 11-3-2019Download PDF ============= 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 … Continue reading “Proposed GST Return – Normal”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n–
\n6. Taxpayers filing return as Quarterly (Normal) can switch over to Sugam or Sahaj
\nreturn and taxpayers filing return as Sugam can switch over to Sahaj return only
\nonce in a financial year at the beginning of any quarter.
\n7. Taxpayers filing return as Sahaj can switch over to Sugam or Quarterly (Normal)
\nreturn and taxpayers filing return as Sugam can switch over to Quarterly (Normal)
\nreturn more than once in a financial year at the beginning of any quarter.
\n8. Taxpayers opting to file quarterly return as 'Sahaj' shall be allowed to declare
\noutward supply under B2C category and inward supplies attracting reverse charge
\nonly. Such taxpayers cannot make supplies through e-commerce operators on
\nwhich tax is required to be collected under section 52. Such tax payers shall not
\ntake credit on missing invoices and shall not be allowed to make any other type of
\ninward or outward supplies. However, such taxpayers may make Nil rated,
\nexempted or Non-GST supplies which need not be dec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies for which the details are being uploaded by me in this
\nannexure shall be deemed to be the tax payable by me under
\nthe provisions of the Act.
\n3
\n2.
\nWould you like to change the reply to the questions
\nregarding nature of supplies as filled in the questionnaire of
\nthe return of the last tax period, if already filled in?
\nYes
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 No
\nNote – In case the reply to question at S No. 2 is 'Yes', the following questionnaire will
\nbe opened for exercising the option. In the first tax period, it would be open for all
\ntaxpayers.
\nPart B Detailed Questionnaire
\nSr. No.
\nDescription
\nOption
\n1
\n2
\n3
\n1.
\nHave you made B2C supply (table 3A)?
\nYes
\nONO
\n2.
\nHave you made B2B supply (table 3B)?
\nYes
\nONO
\n3.
\nHave you made exports with payment of tax (table 3C)?
\nYes
\n4.
\nHave you made exports without payment of tax (table 3D)?
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Yes
\nNo
\n5.
\nHave you made supply to SEZ units \/ developers with payment
\nof tax (table 3E)?
\nYes
\nNo
\n6.
\nHave you made supply to SEZ units \/ developers without Yes
\npayment of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) Trade name, if any
\n(c)
\nARN
\nFrom – To
\n(d) Date of filing
\n3. Details of outward supplies, inward supplies attracting reverse charge and import of
\ngoods and services
\n(Amount in for all tables)
\nShipping bill
\nBill of
\nExport details
\nGSTIN\/
\nPlace of
\nDocument details
\nUIN
\nSupply
\n(Name of
\nState\/UT)
\nHSN Tax Taxable
\ncode rate value
\n(%)
\nTax amount
\nType No. Date Value
\n1
\n2
\n3
\n4
\n5
\n6 7 8
\ntax
\nIntegrat Central State \/ Cess
\ned tax
\nUT tax
\nNo. Date
\n9
\n10
\n11
\n12
\n13
\n14 15
\n3A. Supplies made to consumers and un-registered persons (Net of debit\/credit notes)
\n3B. Supplies made to registered persons (other than those attracting reverse charge)(including edit\/amendment)
\n3C. Exports with payment of tax
\n3D. Exports without payment of tax
\n3E. Supplies to SEZ units\/developers with payment of tax (including edit\/amendment)
\n3F. Supplies to SEZ units\/developers without payment of tax (including edit amendment)
\n3G. Deemed exports (including edit\/amendment)
\n5
\nGSTIN\/
\nUIN
\nPlace of
\nSupply
\n(Name<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax
\nCentral
\ntax
\nState\/
\nUT tax
\nCess
\noperator
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n6
\nA. General instructions –
\n1. Terms used –
\nInstructions (FORM GST ANX-1)
\n(a) GSTIN:
\n(b) UIN:
\n(c) HSN Code:
\n(d) POS:
\n(e) B2B:
\n(f) B2C:
\n(g) Type of
\ndocument:
\n(h) ARN:
\n2. Registered person can
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\nHarmonized System of Nomenclature Code
\nPlace of Supply (Respective State\/UT)
\nSupplies made to registered persons having GSTIN or UIN
\nSupplies made to consumers and un-registered persons, not
\nhaving GSTIN or UIN
\nInvoice (including revised invoices), debit\/credit note, bill of
\nsupply, bill of entry etc.
\nAcknowledgment Reference Number
\nupload the details of documents any time during a
\nmonth\/quarter to which it pertains or of any prior period but not later than the due
\ndate for furnishing of return for the month of September or second quarter following
\nthe end of the financial year to which such details pertains or the actual date of
\nfurnishing of relevant annual <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsame shall be reported in Table 3C(3) and adjustment thereof shall be reported in
\ntable 3C(4) of FORM GST RET-1.
\n6. Recipient will get credit during a tax period on the basis of the details of documents
\nuploaded by the supplier upto the 10th of the month following the month for which the
\nreturn is being filed for. Such credit can be availed i.e. credited to the ledger of the
\nrecipient only on filing of his (i.e. recipient's) return. There may be following two
\nscenarios:
\n(i)
\nIf the recipient files his return on a monthly basis, say, for the month of
\nJanuary, 2019 on 20th February, 2019, he shall be eligible to take credit in
\nhis return based on the documents uploaded by the supplier upto the 10th
\nof February, 2019 irrespective of whether the supplier files his return on
\nmonthly or quarterly basis.
\n7
\n(ii)
\nIf the recipient files his return on a quarterly basis (Normal, Sahaj or
\nSugam), say for the quarter January – March, 2019 on 25th April, 2019, he
\nshall be eligible to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe tax amount so computed will not be editable except by way of issue of debit \/
\ncredit notes. However, the tax amount under cess will be reported by the taxpayer
\nhimself.
\n10. Place of supply shall have to be reported mandatorily for all supplies. For intra-State
\nsupplies, the POS will be the same State in which the supplier is registered.
\n11. Tax rate applicable on IGST supplies can be selected from the drop down menu. For
\nintra-State supplies, the tax rate shall be applied at half the rate of Integrated tax
\nequally for Central tax and State \/ UT tax. Cess, if applicable, shall be reported under
\nthe cess column.
\n12. Value of supplies and amount of tax shall be reported in whole number or upto two
\ndecimal points at the most.
\n13. GSTIN\/UIN of the recipient of supplies shall be reported in respect of supplies
\nreported in table 3B, 3E, 3F and 3G.
\n14. GSTIN of the supplier shall be reported (wherever available) in table 3H, 3K and 3L
\nfrom whom the supplies have been received. P<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadjustment of tax accounted for shall be made in table 3C(5) of FORM GST
\nRET-1, but in case of issuance of credit notes, upward adjustment shall be
\nmade in table 3A(8) of FORM GST RET-1.
\n(iii) Document has been reported in FORM GSTR-1 but tax has not been accounted
\nfor in FORM GSTR-3B \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c In this case, uploading of the document shall not be
\n8
\nrequired but adjustment of tax shall be made in table 3A(8) or 3C(5) of FORM
\nGST RET-1, as the case may be.
\nB. Table specific instructions-
\nSr. No. Table No.
\n1
\n1.
\n2
\n3A
\n2.
\n3B
\n3.
\n3C & 3D
\n4.
\n3E & 3F
\n5.
\n3G
\n6.
\n3H
\nInstructions
\n3
\n\u00e2\u00e2\u0082\u00ac\u00a2 All supplies made to consumers and un-registered persons (i.e. B2C) shall be
\nreported in this table. Supplies shall be reported tax rate wise and net of debit \/
\ncredit notes. HSN Code is not required to be reported in this table.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nAll supplies (other than those attracting reverse charge) made to registered
\npersons (GSTIN\/UIN holders i.e. B2B) shall be reported in this ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexport number available (till the date of filing of return) may be reported against
\nexport invoices. Details of remaining shipping bills can be reported after filing
\nthe return. A separate functionality for updation of details of shipping bill \/ bill
\nof export in table 3C or table 3D will be made available on the portal.
\n\u00e2\u00e2\u0082\u00ac\u00a2 All supplies made to SEZ units \/ developers shall be reported in table 3E and 3F
\ndepending upon whether the supplies are made with payment or without
\npayment of tax respectively. This would include amendments, if any.
\n\u00e2\u00e2\u0082\u00ac\u00a2 In case of supplies made with payment of tax, the supplier will have an option to
\nselect if the supplier or the SEZ units \/ developers will claim refund on such
\nsupplies. If the supplier is not availing refund, only then the SEZ units \/
\ndevelopers will be eligible to avail input tax credit and claim refund for such
\ncredit after exports by them.
\n\u00e2\u00e2\u0082\u00ac\u00a2 All supplies treated as deemed exports <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin table 4 of the said return. This credit can be availed only on receipt of the
\nsupply and issue of invoice by the supplier.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Import of services shall be reported in this table. The value of supplies shall be
\nnet of debit\/credit notes and advances paid on which tax has already been paid
\nat the time of payment of advance, if any. The amount of advance paid has to be
\ndeclared in the month in which the same was paid. Invoice wise details are not
\nrequired to be reported in this table.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Services received from SEZ units \/ developers shall not be reported in this table.
\nWhere only advance has been paid to the supplier, on reporting the same, the
\ncredit shall flow to the main return (FORM GST RET-1) and shall be reversed
\nin table 4 of the said return. This credit can be availed only on receipt of the
\nsupply and issue of invoice by the supplier.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Details of taxes paid on import of goods shall be reported in this table. These
\ngoods have alread<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplier(s) concerned as detailed below:
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n(i) Where the supplier has failed to report the supplies after a lapse of two tax
\nperiods in case of monthly return filers and after a lapse of one tax period in
\ncase of quarterly return filers.
\nWhere the supplier uploads the invoice subsequently (after reporting in this
\ntable by the recipient), then such credit has to be reversed by the recipient in
\ntable 4B(3) of the main return (FORM GST RET-1) as this credit cannot be
\navailed twice.
\n–
\nFor example \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c In a case where the supplier has made a supply in April but
\nhas not reported the same in FORM GST ANX-1 till 10th May and the
\nrecipient has claimed input tax credit by reporting the same in the main
\nreturn (FORM GST RET-1) in table 4A(10), reporting is required in the
\nfollowing situation:
\nWhere the supplier concerned has not uploaded the invoices in FORM GST
\nANX-1 of April, May or June tax period till 10th July, the recipient shall
\nreport the same, document wise in this table i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas to be reset\/ unlocked by the recipient and only then, it can be edited by the supplier upto
\nthe 10th of the following month. Following two scenarios may arise:
\n(i) In case, the recipient files his return on monthly basis, all the documents
\nuploaded by any supplier [irrespective of the fact whether the supplier files
\nhis return on monthly or quarterly (Normal, Sahaj or Sugam) basis] shall be
\navailable for acceptance by such recipient upto the 10th of the month
\nfollowing the month for which the return is being filed. The supplier can
\nedit the documents so accepted by the recipient only if the same are re-
\nset\/unlocked by the recipient by the said date.
\n(ii) In case, the recipient files his return on quarterly (Normal, Sahaj or
\nSugam) basis, all the documents uploaded by any supplier [irrespective of
\nthe fact whether the supplier files his return on monthly or quarterly
\n(Normal, Sahaj or Sugam) basis] shall be available for acceptance by such
\nrecipient upto the 10th <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreturn by the recipient.
\n6. The rejected documents may be edited before filing any subsequent return for any month or
\nquarter by the supplier. However, credit in respect of the document so edited or uploaded
\nshall be made available through the next open FORM GST ANX-2 for the recipient.
\nHowever, the liability for such edited documents will be accounted for in the tax period
\n(month or quarter) in which the documents have been uploaded by the supplier.
\n7. Shifting of Documents – In certain situations, the particulars of the document may be correct
\nbut the document has been reported in the wrong table. Therefore, when such documents are
\nrejected by the recipient, instead of amending the document, a facility of shifting such
\ndocuments to the appropriate table will be provided.
\n8. Amendment of documents relating to supplies made to persons other than persons filing
\nreturn in FORM GST RET-1\/2\/3(e.g. supplies made to composition taxpayers, ISD,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nated
\ntax
\n\/P)
\n13
\n14
\n15
\n16 17 18
\nBA. Supplies received from registered persons including services received from SEZ units (other than those attracting reverse
\ncharge)
\n3B. Import of goods from SEZ units \/ developers on Bill of Entry
\n3C. Import of goods from overseas on Bill of Entry
\n* 'F' stands for return filed and 'NF' stands for return not filed.
\n** 'A' stands for Accepted, 'R' stands for rejected and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8P' stands for pending.
\n12
\n4. Summary of the input tax credit
\nSr. No. Description
\nValue
\nAmount of input tax credit involved
\nIntegrated tax Central tax State\/ UT tax Cess
\n1
\n2
\n3
\n4
\n1.
\nCredit on all documents which
\nhave been rejected
\n(net of debit\/credit notes)
\n2.
\nCredit on all documents which
\nhave been kept pending
\n(net of debit\/credit notes)
\n3.
\nCredit on all documents which
\nhave been accepted (including
\ndeemed accepted)
\n(net of debit\/credit notes)
\n5. ISD credits received (eligible credit only)
\n5
\n6
\nGSTIN of
\nISD document
\nAmount of input tax credit involved
\nISD
\ndetails
\n\u00c3\u0090\u00c2\u00a2\u00c3\u00e2\u0080\u0098\u00c6\u00e2\u0080\u0099\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u0090\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbefore filing of return by the recipient and the details given in the documents reported in FORM
\nGST ANX-1 are correct.
\n4. Accepted documents would not be available for amendment at the corresponding supplier's
\nend. However, a separate facility to handle such cases will be provided.
\n5. For the purposes of the return process, any invoice with an error that cannot be corrected
\nthrough a financial debit \/ credit note shall be rejected. For example-
\n(i)
\nthe recipient does not agree with some of the details such as HSN Code, tax rate,
\nvalue etc. These are certain errors which cannot be corrected through debit\/credit
\nnotes.
\n(ii) GSTIN of the recipient is erroneous and therefore, it is visible in the FORM GST
\nANX-2 of a registered person who is not concerned with the supply. These are
\ncertain errors which cannot be corrected through debit\/credit notes.
\n6. Supplier can make corrections in the rejected documents through FORM <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(FORM GST RET-1).
\n11. Status of return filing (not filed, filed) by the supplier will also be made known to the recipient
\nin FORM GST ANX-2 of the tax period after the due date of return filing is over. Recipients
\nwould be able to check the return filing status of the suppliers. This status, however, does not
\naffect the eligibility or otherwise of input tax credit which will be decided as per the Act read
\nwith the rules made thereunder.
\n12. Trade name of the supplier will also be shown along with GSTIN. Legal name will be shown
\nwhere trade name is not available.
\n14
\n13. Separate functionality would be provided to search and reject an accepted document on which
\ncredit has already been availed. Input tax credit availed on such document shall be shown for
\nreversal in table 4B(1) of FORM GST RET-1 which may be adjusted in table 4A(11) of FORM
\nGST RET-1 to arrive at the amount of input tax credit availed. However, such reversal of cred<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nICEGATE) starts flowing to the GST system online. Thereafter, table 3J & 3K of FORM
\nGST ANX-1 shall be discontinued. Data will be shown to the taxpayer as received from the
\nICEGATE.
\n15
\n*****
\nOption to file 'Nil' return \u00c3\u00e2\u0080\u009a\u00c2\u00b7
\nDescription
\nOption
\nYes
\nNo
\nDo you intend to file Nil return?
\nNote – Nil return can be filed if you have not uploaded FORM GST ANX-1 and no
\ninward supplies (purchases) have been auto-populated in FORM GST ANX-2 and no
\nother information is required to be reported in the main return i.e. FORM GST RET-1.
\n16
\nSr.
\nNo.
\n1
\nFORM GST RET-1
\n[See rule -]
\nMonthly\/Quarterly (Normal) Return
\n1. GSTIN
\n2.
\n(a) Legal name of the
\nregistered person
\n(b) Trade name, if any
\n(c) ARN
\n(d) Date of ARN
\nFinancial Year
\nTax period
\nFrom To <\/p>\n
\ndebit\/credit notes, etc. and tax liability
\n(Amount in for all tables)
\nType of supply
\n2
\nValue
\nTax am<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInward supplies attracting reverse charge (net
\n2.
\nof debit\/credit notes and advances paid, if
\nany) [table 3H of FORM GST ANX-1]
\nImport of services
\n(net of debit\/credit notes and advances paid,
\nif any) [table 31 of FORM GST ANX-1]
\n3.
\nSub-total (B) [sum of 1 & 2]
\nC. Details of debit \/ credit notes issued, advances received \/ adjusted and other reduction in liabilities
\n1.
\n2.
\nDebit notes issued (FORM GST ANX-1)
\n(Other than those attracting reverse charge)
\nCredit notes issued (FORM GST ANX-1)
\n(Other than those attracting reverse charge)
\n3.
\n4.
\n5.
\nAdvances received (net of refund vouchers
\nand including adjustments on account of
\nwrong reporting of advances earlier)
\nAdvances adjusted
\nReduction in output tax liability on account
\n1.
\nExempt and Nil rated supplies
\n2.
\n6.
\nof transition from composition levy to
\nnormal levy, if any or any other reduction in
\nliability
\nSub-total (C) [1-2+3-4-5]
\nD. Details of supplies having no liability
\nNon-GST supplies (including No Supply \/
\nSchedule III supp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailed prior to the introduction of this
\nreturn but admissible as per Law
\n(transition to new return system)
\nInward supplies attracting reverse charge
\n(net of debit\/credit notes and advances
\npaid, if any)
\n[table 3H of FORM GST ANX-1]
\n6.
\nImport of services (net of debit\/credit
\nnotes and advances paid, if any and
\nexcluding services received from SEZ
\nunits)
\n[table 31 of FORM GST ANX-1]
\n7.
\nImport of goods
\n[table 3J of FORM GST ANX-1]
\n8.
\nImport of goods from SEZ units \/
\ndevelopers
\n[table 3K of FORM GST ANX-1]
\n9.
\nISD Credit (net of ISD credit notes)
\n[table 5 of FORM GST ANX-2]
\n12.
\n10. Provisional input tax credit on documents
\nnot uploaded by the suppliers
\n[net of ineligible credit]
\n11. Upward adjustment in input tax credit due
\nto receipt of credit notes and all other
\nadjustments and reclaims
\nSub-total (A) [sum of 3 to 11]
\nB. Details of reversals of credit
\n1.
\nCredit on documents which have been
\n2.
\n3.
\naccepted in previous returns but rejected
\nin current tax period (net of debit\/cre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\n5. Amount of TDS and TCS credit received in electronic cash ledger
\nSr. No.
\nType of tax
\nIntegrated
\nCentral tax
\nState\/UT
\ntax
\ntax
\n1
\n2
\n3
\n4
\n5
\n1.
\nTDS
\n2.
\nTCS
\n3.
\nTotal
\n6. Interest and late fee liability details
\nDescription
\nInterest and late fee due to late filing of return
\n(including late reporting of invoices of
\nprevious tax periods, rejection of accepted
\ndocuments by the recipient) (to be computed
\nby the system)
\nInterest on account of reversal of input tax
\ncredit (to be calculated by the taxpayer)
\nInterest
\nIntegrated Central State\/
\ntax
\ntax
\n3
\n20
\n20
\nLate fee
\nCentral State\/
\nCess
\nUT tax
\n5
\ntax
\nUT tax
\n6
\n7
\n8
\n5.
\n3.
\nInterest on account of late reporting of
\nsupplies attracting reverse charge
\n(to be calculated by the taxpayer)
\n4.
\nOther interest liability
\n(to be specified)
\n(to be calculated by the taxpayer)
\nTotal
\n7. Payment of tax
\nSr.
\nDescriptio Tax payable Tax already
\nNo.
\nn
\npaid, if any
\nAdjustment of
\nnegative
\nPaid through ITC
\nPaid in cash
\n(Only for
\nliability of
\nquarterly
\nfilers)
\nprevious tax
\nperi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndocuments auto-populated in FORM GST ANX-2, the taxpayer shall file the main return
\nin FORM GST RET-1.
\n3. Information declared through FORM GST ANX-1 and FORM GST ANX-2 shall be auto-
\npopulated in the main return (FORM GST RET \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 1).
\n4. The supplier can report excess tax collected from the recipients, if any, in the main return
\n(FORM GST RET-1) under any other liability in Sr. No. 8 of table 3A.
\n5. Rejection of the details of documents wrongly uploaded by suppliers, pendency of
\nsupplies not received but available in the auto-populated details of documents, reversals,
\nadjustments etc. shall be auto-populated in table 4.
\n6. Amount of TDS\/TCS shall be credited in the electronic cash ledger which will be based
\non returns filed in FORM GSTR-7 and FORM GSTR-8 by deductors under section 51 and
\npersons required to collect tax under section 52 respectively.
\n7. Interest and late fee to the extent of late filing of return, making late payment of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwill be made available before making payment.
\n13. Value of inward supplies attracting reverse charge and import of services mentioned in
\ntable 3B will not be added to the turnover. Only the tax amount will be added to the
\ncomputation of tax liability.
\n14. Facility of creating a challan for making payment will be made available if the balance in
\nthe electronic cash ledger is insufficient to discharge the liabilities.
\n15. Adjustment to liabilities or input tax credit relating to the period prior to the introduction
\nof current system of return filing shall be reported in table 3 (tax liabilities) or table 4
\n(input tax credit), as the case may be.
\n22
\nB. Table specific instructions-
\nTable Part of
\nNo.
\n1
\n3.
\nthe
\nInstructions
\ntable
\n3
\nSummary of outward supplies, inward supplies attracting reverse charge, debit\/credit
\nnotes etc. and tax liability
\nA. Details of outward supplies
\n1.
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\n8.
\nTaxable supplies made to consumers and un-registered persons will be auto-
\npopulated fr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany) to be paid shall be reported here by the taxpayer.
\nB. Details of inward supplies attracting reverse charge
\n1.
\n2.
\nInward supplies attracting reverse charge will be auto-populated from table 3H of
\nFORM GST ANX-1. The values will be net of debit\/credit notes and advances on
\nwhich tax has already been paid at the time of payment, if any.
\nImport of services made during the tax period will be auto-populated from table 31
\nof FORM GST ANX-1. The values will be net of debit\/credit notes and advances
\non which tax has already been paid at the time of payment, if any.
\nC. Details of debit\/credit notes issued, advances received \/ adjusted and other reduction
\nin liabilities
\n1.
\n2.
\n3.
\n4.
\n5.
\nDebit notes issued during the period in respect of supplies other than those attracting
\nreverse charge will be auto-populated from the respective tables of FORM GST
\nANX-1.
\nCredit notes issued during the period in respect of supplies other than those
\nattracting reverse charge will be auto-populated from the re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies and no supply specified in Schedule III shall be reported here. Supplies
\nother than taxable and exempted \/Nil rated supplies shall be reported here.
\nHowever, it will exclude outward supplies attracting reverse charge.
\nFor the purposes of reporting here, non-GST supplies shall include supply of
\nalcoholic liquor for human consumption, motor spirit (commonly known as petrol),
\nhigh speed diesel, aviation turbine fuel, petroleum crude and natural gas.
\nOutward supplies attracting reverse charge on which tax is to be paid by the
\nrecipient shall be reported here. The values will be net of debit \/ credit notes.
\nSupply of goods by SEZ units \/ developers to DTA on a Bill of Entry shall be
\nreported here. This column is to be filled by SEZ units or developers only.
\nE. Total value and tax liability
\n1.
\nSum of part A, B, C and D will be the total value of supplies and that of liability and
\nwill be auto-computed.
\nSummary of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany.
\nCredit on import of services as reported in table 31 of FORM GST ANX-1 will be
\nauto-populated here. It will not include services received from SEZ units and will be
\nnet of debit\/credit notes and advances on which tax has already been paid at the
\ntime of payment, if any.
\nCredit on import of goods from overseas as reported in table 3J of FORM GST
\nANX-1 will be auto-populated here. It will not include goods received from SEZ
\nunits\/developers.
\nCredit on import of goods from SEZ units \/ developers as reported in table 3K of
\nFORM GST ANX-1 will be auto-populated here.
\nCredit distributed by ISD and reported in FORM GSTR-6 of the said ISD as auto-
\npopulated in table 5 of FORM GST ANX-2 will be auto-populated here. It will be
\nnet of ISD credit notes.
\nProvisional credit on documents not uploaded by supplier(s) can be reported by the
\nrecipient for availing ITC to the extent provided in the Act read with the rules made
\n24
\nTable
\nPart of
\nNo.
\nthe
\n1
\ntable
\n2
\nI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreflected in FORM GST RET-1. No adjustment needs to be made in such a
\ncase.
\nb) A supplier issues an invoice for Rs. 1000\/- to the recipient in the month of
\nMay. The recipient accepts the invoice in his FORM GST ANX-2 but takes
\n50% credit on the said invoice in his FORM GST RET-1. In the month of
\nJune, the supplier gives a credit note to the recipient who accepts the same
\nin his FORM GST ANX-2. Upon acceptance of the said credit note, the
\ncredit involved therein is reversed and this gets reflected in FORM GST
\nRET-1. In such a case, the recipient may make an upward adjustment of
\n50% credit in this row as he had initially taken only 50% credit on the
\noriginal invoice.
\nc) A supplier issues an invoice for Rs. 1000\/- to the recipient in the month of
\nMay. The recipient accepts the invoice in his FORM GST ANX-2 but takes
\nno credit on the said invoice in his FORM GST RET-1. In the month of
\nJune, the supplier gives a credit note to the recipient who accepts the same\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplier during the tax period which is already net of ineligible credit.
\nDocuments of supplies uploaded subsequently by suppliers on which credit has
\nalready been claimed on provisional basis in the previous tax periods by reporting
\non self-assessment basis in table 4A(10) shall be reported by recipient here. As the
\ncredit was claimed on missing invoices on net of ineligible credit basis earlier, the
\nvalues should be reported as net of ineligible credit only.
\n25
\nTable
\nPart of
\nNo.
\nthe
\ntable
\n1
\n2
\nInstructions
\n3
\n4.
\n5.
\nReversal of input tax credit under rule 37, 39, 42 & 43 shall be reported here, if
\napplicable.
\nAny other reversal including ineligible credit on import of services, downward
\nadjustment of ITC on account of transition from composition levy to normal levy,
\netc. not covered by Sr. no. 1 to 4 shall be reported here.
\nC. Input tax credit available after reversal
\n1.
\n1.
\nDifference of credit available in table 4A and reversal of credit re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nYes
\nNo
\n(table 3D)?
\n4.
\nDo you intend to amend inward supplies attracting reverse
\ncharge (table 3H)?
\nYes
\nNo
\n5.
\nDo you intend to amend import of services (table 31)?
\nYes
\nNo
\n6.
\nDo you intend to amend import of goods (table 3J)?
\nYes
\nNo
\n7.
\nDo you intend to amend import of goods received from SEZ
\nunits\/developers on bill of entry (table 3K)?
\nYes
\nNo
\n8.
\nDo you intend to amend supplies made through e-commerce
\noperators liable to collect tax under section 52 (table 4)?
\nYes
\nNo
\nNote Option against all questions will be 'No' by default. User can select 'Yes' as per
\nhis requirement.
\n27
\nFORM GST ANX-1A
\n[See rule -]
\nAmendment to details of outward supplies, imports and inward supplies attracting
\nreverse charge
\n1. GSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n(b) Trade name, if any
\n(c) ARN
\n(d) Date of filing
\nFinancial Year
\nTax period
\nFrom – To
\n3. Amendment to details of outward supplies, inward supplies attracting reverse
\ncharge and import of go<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nValue of Net
\nsupplies value of
\nreturned supplies
\nTax amount
\nIntegrated Central tax State \/ UT Cess
\ntax
\ntax
\nRevised
\nGSTIN of GSTIN of of
\nSr. Original
\nNo.
\ne-
\ne-
\ncommerce commerce made
\noperator operator
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n29
\n30
\n30
\nInstructions (FORM GST ANX-1A)
\n1. The amendment will be based on the tax period and for invoices\/documents reported therein
\nearlier.
\n2. If missing details of documents pertaining to the tax period 'T' have been reported in the
\nreturn of the tax period 'T+n', then amendment of such documents shall be made by
\namending return of the tax period \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u009d.
\n3. Amendment to FORM GST ANX-1 can be filed before the due date for furnishing of return
\nfor the month of September following the end of the financial year or the actual date of
\nfurnishing relevant annual return, whichever is earlier. The amendment to FORM GST ANX-
\n1 can be filed as many times as provided in the Act read with the rules made thereunder.
\n4. Filing process will be similar to the process<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*****
\nSr.
\nNo.
\nFORM GST RET – 1A
\n[See rule -]
\nAmendment to Monthly \/ Quarterly (Normal) Return
\n1.
\nGSTIN
\n2.
\n(a) Legal name of the
\nregistered person
\n(b) Trade name, if any
\n(c) ARN
\n(d) Date of filing
\nFinancial Year
\nTax period
\nFrom To
\n3. Amendment to summary of outward supplies, inward supplies attracting
\nreverse charge and tax liability
\nType of supplies
\n1
\n2
\nA. Details of amendment to outward supplies
\n(Amount in for all tables)
\nValue
\nTax amount
\nIntegrated Central
\nState\/ UT
\nCess
\ntax
\ntax
\ntax
\n3
\n4
\n5
\n6
\n7
\n1.
\nTaxable supplies made to consumers and
\nunregistered persons (B2C) [table 3A of
\nFORM GST ANX-1A]
\n2.
\nExports with payment of tax [table 3C of
\nFORM GST ANX-1A]
\n3.
\nExports without payment of tax [table 3D of
\nFORM GST ANX-1A]
\n4.
\n5.
\nLiabilities relating to the period prior to
\nintroduction of current return filing system
\nand any other liability to be paid
\nSub-total (A) [sum of 1 to 4]
\nB. Details of amendment to inward supplies attracting reverse charge
\n1.
\nInward sup<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr.
\nNo.
\n70
\nDescription
\nValue
\nInput Tax Credit (ITC)
\nIntegrated Central
\nState\/ UT
\nCess
\ntax
\ntax
\ntax
\n1
\n2
\n4
\n5
\n6
\n7
\nA. Details of amendment to ITC based on auto-population from FORM GST ANX-1A
\n1,
\nInward supplies attracting reverse charge
\n(net of debit\/credit notes and advances
\npaid, if any)
\n[table 3H of FORM GST ANX-1A]
\n2.
\nImport of services (net of debit\/credit
\nnotes and excluding services received
\nfrom SEZ units and advances paid, if any)
\n[table 31 of FORM GST ANX-1A]
\n3.
\nImport of goods (excluding from SEZ
\nunits\/developers)
\n[table 3J of FORM GST ANX-1A]
\nImport of goods from SEZ units\/
\ndevelopers
\n[table 3K of FORM GST ANX-1A]
\n5.
\nUpward adjustment in input tax credit due
\nto receipt of credit notes and all other
\nadjustments and reclaims
\n6.
\nSub-total (A) [sum of 1 to 5]
\nB. Details of amendment to reversals of credit
\n1. Supplies not eligible for credit
\n(including ISD credit)
\n2.
\nReversal of input tax credit as per th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReverse Other Reverse Other Reverse Other Integrated Central State\/ Cess Tax\/ Interest
\ncharge than charge than charge than
\nreverse
\nreverse
\ntax
\ntax
\nUT
\ntax
\nCess
\nLate
\nFee
\nrevers
\ne
\ncharge
\ncharge
\ncharge
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n1.
\nIntegrated
\ntax
\n2.
\n3.
\nCentral tax
\nState\/UT
\ntax
\n33
\n4.
\nCess
\nTotal
\n7. Verification
\nhereby solemnly affirm and declare that the information given herein above and in FORM GST
\nANX-1A is true and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nPlace –
\nDate
\n34
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\nInstructions (FORM GST RET-1A)
\n1. Filing process of amendment return will be similar to the filing process of original
\nreturn (FORM GST RET-1).
\n2. Entries made by the taxpayer in the main return (FORM GST RET-1) which were
\nnot auto-populated shall be editable in this return.
\n3. Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as
\nthe case may be.
\n4. Frequency of filing and p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*****
\n35
\nFORM GST PMT -08
\n[See rule ]
\nPayment of self-assessed tax
\n1. GSTIN
\n2.
\n(a) Legal name
\n(b) Trade name
\n(c) ARN
\n(d) Date of filing
\nFinancial Year
\nMonth
\n3. Summary of self-assessed liability and input tax credit (ITC) availed
\n(Amount in for all tables)
\nSr. No.
\nDescription
\n1
\n2
\n1.
\nLiability to pay tax
\n(other than reverse charge)
\n2.
\nLiability to pay tax (reverse charge)
\n3.
\nInput tax credit availed
\n4. Payment of tax
\nIntegrated
\ntax
\nCentral
\ntax
\nState\/ UT
\nCess
\ntax
\n3
\n4
\n5
\n6
\nSr. Description
\nNo.
\nTax payable Tax already
\nAdjustment of
\nPaid through ITC
\nPaid in cash
\npaid, if any
\nnegative
\nliability of
\nprevious tax
\nperiod
\nReverse Other Reverse Other
\ncharge than charge than charge than
\nReverse Other Integrated Central State\/ Cess Tax Interest
\ntax
\ntax
\nUT
\nCess
\nLate
\nrevers
\nreverse
\nreverse
\ntax
\nFee
\ne
\ncharge
\ncharge
\ncharge
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n10
\n11
\n12 13
\n14
\n15
\n1.
\nIntegrated
\ntax
\n2.
\nCentral tax
\n3.
\nState\/UT
\ntax
\n4.
\nCess
\n5.
\nTotal
\n36
\n5. Verification
\nI hereby solemnly affirm and declare that the informati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n