{"id":2004,"date":"2019-09-26T18:53:33","date_gmt":"2019-09-26T13:23:33","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2004"},"modified":"2019-09-26T18:53:33","modified_gmt":"2019-09-26T13:23:33","slug":"gst-new-returns","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/gst-new-returns\/","title":{"rendered":"Know all about GST New Returns"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As we already discussed in our previous articles that the GST council made the recommendation in its meeting after that it will be approved by the government and then it becomes part of the law. In the <\/span><span style=\"font-weight: 400;\">31st GST Council Meet<\/span><span style=\"font-weight: 400;\">ing, it was recommended that New GST Return should be introduced for taxpayers because in the current <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST returns<\/a> was very complicated for the person to comply. For ease of doing business, the new return will be in simplified return forms. As per the new return system, <\/span><span style=\"font-weight: 400;\">GST RET-1<\/span><span style=\"font-weight: 400;\"> shall be the main return which contains 2 annexures as <\/span><span style=\"font-weight: 400;\">GST ANX-1<\/span><span style=\"font-weight: 400;\"> and <\/span><span style=\"font-weight: 400;\">GST ANX-2<\/span><span style=\"font-weight: 400;\">. This return will be required to be on a monthly basis, except for small taxable persons who may opt to file on a quarterly basis. Those persons whose turnover is not more than Rs 5 crore in the preceding financial year are called small taxpayers.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2011 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-new-returns.png\" alt=\"gst new returns\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-new-returns.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-new-returns-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-new-returns-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#Details_Contained_in_the_main_Return\" title=\"Details Contained in the main Return\">Details Contained in the main Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#GST_ANX-1_Annexure_of_Supplies\" title=\"GST ANX-1 (Annexure of Supplies): \">GST ANX-1 (Annexure of Supplies): <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#GST_ANX-2_Annexure_of_Inward_Supplies\" title=\"GST ANX-2 (Annexure of Inward Supplies): \">GST ANX-2 (Annexure of Inward Supplies): <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#Changes_made_in_the_New_Return_System\" title=\"Changes made in the New Return System\">Changes made in the New Return System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#New_Terms_Introduced_in_the_New_Return_System\" title=\"New Terms Introduced in the New Return System\">New Terms Introduced in the New Return System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#ITC_as_per_the_new_GST_Return\" title=\"ITC as per the new GST Return\u00a0\">ITC as per the new GST Return\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#Summary\" title=\"Summary\">Summary<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Details_Contained_in_the_main_Return\"><\/span><b>Details Contained in the main Return<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As we already discuss that GST RET-1 shall be the main return, now let&#8217;s see the details to be entered in the return:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of all outward supplies made,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Input tax credit availed or claimed, and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The payment of taxes, along with interest, if any.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This return will have two annexure forms namely GST ANX-1 and GST ANX-2.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_ANX-1_Annexure_of_Supplies\"><\/span><b>GST ANX-1 (Annexure of Supplies)<\/b><span style=\"font-weight: 400;\">: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This annexure shall be used for reporting the details of all outward supplies, those inward supplies which are liable to reverse charge, and import of goods and services, and such information to be reported as per invoice-wise (except for\u00a0 B2C supplies) on a real-time basis.\u00a0 This annexure is similar to the current return GSTR-1 in which the supplier has to report his outward supplies details.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_ANX-2_Annexure_of_Inward_Supplies\"><\/span><b>GST ANX-2 (Annexure of Inward Supplies)<\/b><span style=\"font-weight: 400;\">: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This annexure shall be used for reporting the details of all inward supplies. Similar to GSTR-2, in this return, most of these details would be automatically filled from the details uploaded by the suppliers in their GST ANX-1. If inward supplies do not match with the GSTANX-2, which will be available to them on a real-time basis, then the recipient may confirm the amount with the supplier.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The trial for these new return has been started from July 2019, and the complete system of these return would be applicable from October 2019.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During the trial phase i.e., from July to September 2019, taxable persons will continue to file their returns GSTR-1 and <\/span><span style=\"font-weight: 400;\">GSTR-3B<\/span><span style=\"font-weight: 400;\"> returns and from October 2019, GST ANX-1 would be applicable for large taxpayers, which will replace the GSTR-1 return. But, GSTR-3B will still be applicable for filing up to November 2019. From December 2019 onwards, large taxpayers will be required to file GST RET-01.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case of small taxpayers, GST RET-01 shall be filed from 3rd quarter i.e., October to December 2019. For the payment of taxes, they will use form <\/span><span style=\"font-weight: 400;\">PMT-08<\/span><span style=\"font-weight: 400;\">, which will replace their current summary form GSTR-3B.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Currently, an offline tool has been introduced by the GST Network (<\/span><span style=\"font-weight: 400;\">GSTN<\/span><span style=\"font-weight: 400;\">) for the new return system. In the offline tool, the taxpayer may experience various functionalities such as upload of invoices, drop-down menus, reporting of inward supplies and match with the system generated supplies, etc. With the help of this offline tool, the taxable person will be able to experience the practice of filing of these new simplified GST returns. This tool also has the option to share his feedback on the GST network.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Changes_made_in_the_New_Return_System\"><\/span><b>Changes made in the New Return System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Till now we have understood about the new return, now let&#8217;s understand some changes which have been made in the new returns:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If the taxable person is submitting its supplies on the basis of turnover then Harmonized System of Nomenclature (<\/span><span style=\"font-weight: 400;\">HSN<\/span><span style=\"font-weight: 400;\">) code will be needed and it also requires a separate HSN summary.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the new returns, the taxable person shall be able to get HSN code in this GST ANX-2 annexure.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If the person is making B2B supplies which will fall under reverse charge mechanism, then such person shall have to show the consolidated figure of such supplies in GST RET-1. There is no need to show these supplies in annexure GST ANX-01.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If the taxable person has received any Inward supplies which fall under RCM then such person shall have to show it in GST ANX-1.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the present system, if the turnover of the taxable person is up to Rs.1.5 Crore in the preceding financial year then he may have to file GSTR-1 on a quarterly basis. This concept has been removed and now if the turnover of the taxable person (Small taxpayers) is up to Rs.5 Crore then they will be required to file the return on a quarterly basis.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If any invoice is not being automatically shown on GST ANX-2 then the recipient can manually enter the details of such invoices. It is also called missing invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"New_Terms_Introduced_in_the_New_Return_System\"><\/span><b>New Terms Introduced in the New Return System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the new returns, we have been introduced many new terms, let see the brief of these new terms:<\/span><\/p>\n<p><b>Missing invoices:<\/b><span style=\"font-weight: 400;\"> if the supplier has not reported any invoice details or a debit note, and a recipient claims ITC on the basis of such invoice then, it will be called as \u201cmissing invoices\u201d. If these invoices have not been subsequently uploaded by the supplier then the amount claimed as ITC by the recipient shall be added in his output liability.<\/span><\/p>\n<p><b>Locking of invoices:<\/b><span style=\"font-weight: 400;\"> When the recipient has confirmed the details of ITC shown in GST ANX-2, then he will have the option to lock the details of the invoice. If there is a large volume of invoices, it would not be practical to lock in all invoices individually, and in this case, it would be deemed that all invoices have been locked if there is no rejection has been made by the recipient.\u00a0<\/span><\/p>\n<p><b>Unlocking of the invoices:<\/b><span style=\"font-weight: 400;\"> As we discussed above, when they will confirm the inward supplies and the ITC, he may have the option to lock the details of invoices. However, if later, any amendments were required to be made by the supplier in those invoices like the issue of debit note, etc., then the supplier will have to issue a debit or a credit note. After that, the recipient may unlock such invoice details online, subject to a reversal of ITC claim made, and an online confirmation thereafter.<\/span><\/p>\n<p><b>Pending invoices:<\/b><span style=\"font-weight: 400;\"> This can be understood with an example, say a supplier has made an invoice for the supply and uploaded the details of such invoice in annexure GST ANX-01, however, one of the following scenarios applies to that invoice:\u00a0<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The recipient has not yet received such supply<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The recipient is of the opinion that there would be a need for some changes to be bought in the invoice<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The recipient is not sure about availing ITC.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">In all the above cases, the invoice will be marked pending by the recipient, and then no ITC will be availed by a recipient on these pending voices.\u00a0 \u00a0\u00a0<\/span><\/p>\n<p><b>Rejected invoices:<\/b><span style=\"font-weight: 400;\"> In case, Supplier has entered the wrong <a href=\"https:\/\/aktassociates.com\/blog\/gst-identification-number\/\">GSTIN<\/a> of the recipient, then it might be possible that such invoice shown as inward supply in any other taxpayer portal. Also, the original recipient shall not be able to take ITC on such invoice. In this case, the supplier may reject such invoice and to make the task of rejecting invoices hassle-free, the matching IT tool will have the option to create a recipient\/seller master list via which the correct GSTIN can be identified.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ITC_as_per_the_new_GST_Return\"><\/span><b>ITC as per the new GST Return\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 16 and 17, there are some conditions have been defined and after complying all such conditions, the registered person shall be able to avail the ITC. The ITC can be claimed as per the invoices uploaded by the supplier, hence it is necessary that the supplier has filed its correct return on time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Similar to the present system, the supplier shall have to upload the invoice details till the 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of next month and it can be shown in the recipient portal at that moment. If the supplier has reported the details of Invoices after the 10th of the next month, then the recipient shall be able to take the ITC on such invoices in the next month. Although he will have the facility to view the details of such invoices on a continuing basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the present system, there was no option to file the revised return but under the new system of <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">filing of return<\/a>, the taxable person shall be allowed to file 2 amendment return for each tax period. He may also be allowed to pay the taxes as per an amendment return, which in turn will help the taxpayer in saving on his interest liability. Also if there is any ITC is shown in his E credit ledger then such ITC can be used for the payment of tax as per the amendment return.\u00a0<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1981 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Summary\"><\/span><b>Summary<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In summary, we will understand it with the difference in between old return and a new return<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Old Return<\/b><\/td>\n<td><b>New Simplified\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">There were Multiple return forms for which has to be filed as per the different taxable person at their prescribed time<\/span><\/td>\n<td><span style=\"font-weight: 400;\">One single simplified return launched in form GST RET-1 which contains 2 annexures GST ANX-1 and GST ANX-2 to be filed by all categories of taxpayers<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Taxpayers having turnover is up to Rs 1.5 crore in the preceding financial year, will be considered small and above that will be considered large taxable person.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxpayers having turnover is up to Rs 5 crore in the preceding financial year, will be considered small and above that will be considered large taxable person.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Outward supplies details of invoices can be uploaded at the time of filing of <a href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/\">GSTR-1<\/a><\/span><\/td>\n<td><span style=\"font-weight: 400;\">The revenue invoices are now can be uploaded on a real-time basis.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input tax credit<\/a> as per the declaration by the recipient i.e. self-declaration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The input tax credit can be claimed only on invoices reported by the supplier<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Missing invoices and amendments, if any, could be made in the next period as there was no option for the revision of returns<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Missing invoices and amendments, if any, can be filed in an Amendment Return<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>As we already discussed in our previous articles that the GST council made the recommendation in its meeting after that &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Know all about GST New Returns\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/#more-2004\">Read more<span class=\"screen-reader-text\">Know all about GST New Returns<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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