{"id":2670,"date":"2019-11-15T16:54:03","date_gmt":"2019-11-15T11:24:03","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2670"},"modified":"2019-11-15T16:54:03","modified_gmt":"2019-11-15T11:24:03","slug":"comparison-old-and-new-gst-return","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/comparison-old-and-new-gst-return\/","title":{"rendered":"Comparison Between\u00a0Old GST Return System &#038; New GST Return System"},"content":{"rendered":"<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\/comparison-old-and-new-gst-return\/#Applicability_of_New_Gst_Return_Procedure\" title=\"Applicability of New Gst Return Procedure\">Applicability of New Gst Return Procedure<\/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\/comparison-old-and-new-gst-return\/#Features_of_Old_Return_Filing_System\" title=\"Features of Old Return Filing System\">Features of Old Return Filing System<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/comparison-old-and-new-gst-return\/#Content_of_this_return_GSTR_-1\" title=\"Content of this return GSTR -1:-\">Content of this return GSTR -1:-<\/a><\/li><\/ul><\/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\/comparison-old-and-new-gst-return\/#Features_of_New_Return_Filing_System\" title=\"Features of New Return Filing System\">Features of New Return Filing System<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/comparison-old-and-new-gst-return\/#Lets_discuss_the_Newly_Introduced_Return_in_Brief\" title=\"Let\u2019s discuss the Newly Introduced\u00a0 Return in Brief\u00a0\">Let\u2019s discuss the Newly Introduced\u00a0 Return in Brief\u00a0<\/a><\/li><\/ul><\/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\/comparison-old-and-new-gst-return\/#Additional_Features_of_New_GST_Return_Filing_System\" title=\"Additional Features of New GST Return Filing System\">Additional Features of New GST Return Filing System<\/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\/comparison-old-and-new-gst-return\/#Kew_Noteworthy_Points\" title=\"Kew Noteworthy Points:\">Kew Noteworthy Points:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/comparison-old-and-new-gst-return\/#Objectives_for_Introducing_New_Gst_Return_System\" title=\"Objectives for Introducing New Gst Return System\">Objectives for Introducing New Gst Return System<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Applicability_of_New_Gst_Return_Procedure\"><\/span><b>Applicability of New Gst Return Procedure<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">On the 37th GST Council Meeting, it has been decided that New GST Return System will begin on Trial Basis July 2019 and has been deferred to April 2020. In other words, the <a href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/\">New GST Return<\/a> System will be Mandatorily applicable after April 2020 onwards.<\/span><\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2676 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/old-vs-new-gst-return.png\" alt=\"old vs new gst return\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/old-vs-new-gst-return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/old-vs-new-gst-return-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/old-vs-new-gst-return-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Features_of_Old_Return_Filing_System\"><\/span><b>Features of Old Return Filing System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under the old return filing system, <span style=\"font-weight: 400;\">outward supplies and tax liability <\/span><span style=\"font-weight: 400;\">Are reported in GSTR-1. whereas,<\/span> <span style=\"font-weight: 400;\">Input Tax Credit (ITC) on Imports has to be reported in <\/span><b>\u00a0<\/b><span style=\"font-weight: 400;\">GSTR-3B<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>NOTE:-<\/b>The taxpayer has to file monthly\u00a0GSTR-1\u00a0if his annual turnover is more than Rs.1.5 crore. Otherwise, the taxpayer can file a quarterly GSTR-1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Content_of_this_return_GSTR_-1\"><\/span><b>Content of this return GSTR -1:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">GSTR-1 has the following features of Supply that are basically reported in GSTR-1. Some Of Those supplies are Mentioned below:-<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>S No<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supplies made to registered persons other than<a href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/\"> reverse charge mechanism (RCM)<\/a> supplies and supplies through e-commerce operator<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supplies made under reverse charge mechanism<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supplies made through e-commerce operator<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interstate supplies to unregistered persons where invoice value is more than Rs.2.5 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Zero-rated supplies and deemed exports<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nil rated, exempted and non-GST outward supplies<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Features_of_New_Return_Filing_System\"><\/span><b>Features of New <\/b><b>Return Filing System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Under the New Return Filing System, three new Gst Form has been introduced that is:-<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/aktassociates.com\/blog\/annexure-anx-1-and-anx-2-of-gst-new-return\/\">FORM GST ANX-1<\/a><\/li>\n<li><a href=\"https:\/\/aktassociates.com\/blog\/annexure-anx-1-and-anx-2-of-gst-new-return\/\">FORM GST ANX-2<\/a><\/li>\n<li>FORM GST RET- 1<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lets_discuss_the_Newly_Introduced_Return_in_Brief\"><\/span><b>Let\u2019s discuss the Newly Introduced\u00a0 Return in Brief\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>1. Annexure of Supplies (FORM GST ANX-1) <\/b><span style=\"font-weight: 400;\">will include details of :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Outward Supplies,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Inward Supplies Subject to Reverse Charge,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Import of Goods and Services<\/span><\/li>\n<\/ul>\n<p><b>Note: <\/b>All these details will go on invoice-wise and even on a real-time basis. (except B2C supplies).<\/p>\n<p><b>2. Inward Supplies\u00a0 Annexure (FORM GST ANX-2)\u00a0<\/b><\/p>\n<p>It <span style=\"font-weight: 400;\">will include the following mentioned details of :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\">Inward Supplies (that supplies will be Auto populated in GST ANX-2)<\/li>\n<\/ul>\n<p><strong>Note: <\/strong>Here the recipient can act on the auto-drafted documents which are uploaded by the supplier (as documents are available on a real-time basis).<\/p>\n<p><b>3. Annexure of Inward Supplies (FORM GST RET-1)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This return will include <\/span><span style=\"font-weight: 400;\">Tax Liability of Receipt of Advance, Advances adjusted,<\/span><span style=\"font-weight: 400;\"> NIL, Exempt and non-GST Supplies, NIL, Exempt and non-GST Supplies and Ineligible <a href=\"https:\/\/aktassociates.com\/blog\/new-rules-for-itc-utilisation\/\">ITC<\/a><\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">ITC Reversal\u00a0 that was previously reported in GSTR-1<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Additional_Features_of_New_GST_Return_Filing_System\"><\/span><b>Additional Features of <\/b><b>New GST Return Filing System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The New Filing System emphasis simultaneously uploading invoices on a real-time basis to enable the recipients to take instant action.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The most important feature of the New System is that the recipient will be able to claim ITC on a provisional basis if the supplier fails to upload invoices or file his return, which will not exceed 20% of the value mentioned. The current system does not allow any provisional credit.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kew_Noteworthy_Points\"><\/span><b>Kew Noteworthy Points:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The trial period for the new filing system will begin from July and will last till April 2020.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the trial period, the filing of GSTR-1 and GSTR-3B can be continued.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">From April 2020, all taxpayers will have to file the new GST returns and annexures mandatorily.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The new filling completely snuffs out the Form GSTR-3B.<\/span><\/li>\n<\/ul>\n<p><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><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Objectives_for_Introducing_New_Gst_Return_System\"><\/span><b>Objectives for Introducing New Gst Return System<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><b>Tax Payment<\/b><span style=\"font-weight: 400;\">: In the current system, Full Tax liability must be paid for a tax period while\u00a0<\/span><span style=\"font-weight: 400;\">filing monthly return GSTR-3B<\/span><span style=\"font-weight: 400;\">. Under the new system, total\u00a0 Tax liability must be paid for a\u00a0 particular tax period is to be paid in monthly <a href=\"https:\/\/aktassociates.com\/blog\/gst-pmt-08-form\/\">form<\/a><\/span><b>\u00a0<a href=\"https:\/\/aktassociates.com\/blog\/gst-pmt-08-form\/\">PMT-08<\/a>,<\/b><span style=\"font-weight: 400;\"> regardless of monthly or quarterly<a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\"> filing of GST returns.<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Number of Returns<\/b><span style=\"font-weight: 400;\">: The present System demands the filing of two returns while the new system demands the filing of just one return.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Applicability of New Gst Return Procedure On the 37th GST Council Meeting, it has been decided that New GST Return &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Comparison Between\u00a0Old GST Return System &#038; New GST Return System\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/comparison-old-and-new-gst-return\/#more-2670\">Read more<span class=\"screen-reader-text\">Comparison Between\u00a0Old GST Return System &#038; New GST Return System<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2675,"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\/ -->\n<title>Comparison Between\u00a0Old GST Return System &amp; New GST Return System<\/title>\n<meta name=\"description\" content=\"The New GST Return System will begin on Trial Basis July 2019 and has been deferred to April 2020. 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