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GST NEW RETURN FORMS
As per new GST returns, all the taxpayers should upload and file their returns to GSTN in 2 Annexures, instead of GSTR1 & GSTR2. The main form would be RET-1, which includes both ANX1, ANX2 forms.
ANX-1
ASPTAX is enabling the ANX1 which should have Outward Supplies, Inwards Supplies Documents attracting reverse charge and Imports of Goods/Services/ Goods from SEZ. There are Document Wise and Summary Wise save action to GSTN.
FORM GST ANX-1 FORMAT:
For your reference follow the below tables which will give you a clear picture on Document wise section and Summary wise section.
Document wise
| Table | Table Description | Business Documents |
| 3B | Supplies made to registered persons - B2B | 1. B2B Sales Invoices ( non-SEZ / no Exports) 2. B2B Domestic Services Sales Invoices SEZ(From SEZ) 3. B2B Credit Notes (non SEZ) 4. B2B Credit Notes ( from SEZ) 5. B2B Debit Notes (non SEZ) 6. B2B Debit Notes ( from SEZ) |
| 3C | Export with payment of Tax - EXPWP | 1. Foreign Customer Exports Invoices 2. Foreign Customer Exports Credit Notes 3. Foreign Customer Exports Debit Notes |
| 3D | Exports without payment of tax - EXPWOP | 1. Foreign Customer Exports Invoices 2. Foreign Customer Exports Credit Notes 3. Foreign Customer Exports Debit Notes |
| 3E | Supplies to SEZ without payment of tax - SEZWP | 1. Supplies to SEZ ( Refund by Supplier) 2. Supplies to SEZ ( Refund by SEZ Unit) 3. Supplies to SEZ Credit Notes 4. Supplies to SEZ Debit Notes |
| 3F | Supplies to SEZ without payment of Tax - SEZWOP | 1. Supplies to SEZ 2. Supplies to SEZ Credit Notes 3. Supplies to SEZ Debit Notes |
| 3G | Deemed exports - DE | 1. Supplies to DE ( Refund by Supplier) 2. Supplies to DE ( Refund by DE Unit) 3. Supplies to DE Credit Notes 4. Supplies to DE Debit Notes |
| 3J | Import of goods - IMPG | 1. IMPG Invoices 2. IMPG Credit Notes 3. IMPG Debit Notes |
| 3K | Import of goods from SEZ units / developers on a Bill of Entry - IMPG SEZ | 1. IMPG SEZ Invoices 2. IMPG SEZ Credit Notes 3. IMPG SEZ Debit Notes |
Summary Wise
| Table | Table Description | Business Documents |
|---|---|---|
| 3A | Supplies made to consumers and unregistered persons (Net of debit / credit notes) - B2C | 1. B2C Sales Invoice 2. B2C Credit Notes 3. B2C Debit Notes 4. B2C Amendment Invoices 5. B2C Amendment Credit notes 6. B2C Amendment Debit notes |
| 3H | Inward supplies attracting reverse charge GSTIN wise (Net of debit / credit notes / Advances(if any)) - RCM | 1. RCM Invoices 2. RCM Credit 3. RCM Debit |
| 3I | Import of services (Net of debit / credit notes / Advances(if any)) - IMPS | 1. Service Imports Invoices 2. Service Imports Advances 3. Service Imports Tax Paid 4. Service Imports Credit Notes 5. Service Imports Debits Notes |
| 4 | Details of the supplies made through e-commerce operators - ECOM | All supplies made through e-commerce operators |
ANNX-2
FORM GST ANX-2 FORMAT:
Last modified: 2020/01/02 17:15 by admin