GST

Goods and Services Tax

New Returns

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 The GST Council in its
The GST 31st meeting
Council recommended
in its 31st introduc-
meeting recommended
tion and implementation of a new GST
tion and implementation of a Return
new GST System
Return in aSyste
phased manner frommanner
phased October 2019
from to facilitate
October 2019 taxpayers.
to facilitate taxpayer
In the new GST Return
In the System,
new GST thereSystem,
Return will bethere
threewill
mainbecom-
three ma
ponents to ponents
the new toreturn – onereturn
the new main–return (FORM
one main GST
return (FORM
RET-1) andRET-1)
two annexures
and two(FORM
annexuresGST ANX-1GST
(FORM and ANX-1
FORMand
GST ANX-2).GST ANX-2).
From October From2019 onwards,
October 2019theonwards,
current the
FORM currentGSTR-1
FORM G
will be replaced
will beby replaced
FORM GST by FORMANX-1. GSTTheANX-1.
large taxpayers
The large ta
whose aggregate
whoseannual turnover
aggregate in turnover
annual the previous financial
in the previous yearfinanc
was more thanwas Rs.
more5 Crore will5upload
than Rs. theirupload
Crore will monthly FORM
their monthly
GST ANX-1GST fromANX-1
October 2019
from onwards.
October 2019 However,
onwards.the small th
However,
taxpayers whose aggregate
taxpayers whoseannual turnover
aggregate annualinturnover
the previous
in the p
financial yearfinancial
was uptoyear
Rs.was
5 Crore
uptowill
Rs. 5upload
Croretheir first quarterly
will upload their first q
FORM GSTFORM ANX-1GST onlyANX-1
in January
only2020
in January
for the2020
quarter forOctober
the quarter
to Decemberto2019.December
Invoices,
2019.etc.,
Invoices,
can be etc.,
uploaded
can beinuploaded
FORM in
GST ANX-1GST on aANX-1
continuous
on a continuous
basis both by basis
large
both andbysmall
large an
taxpayers from
taxpayers
Octoberfrom
2019
October
onwards.
2019 onwards.
For OctoberFor
andOctober
November,
and2019,
November,
large taxpayers
2019, large
will continuewill c
taxpayers
to file FORMto GSTR-3B
file FORMonGSTR-3B
monthlyon basis.
monthly
They will
basis.fileThey
theirwill fi
first FORM first
GSTFORMRET-1GST
for the
RET-1
month
for of
theDecember
month of 2019
December
by 2
20th January20th
2020.January 2020.
The small taxpayers
The smallopting taxpayers
to fileopting
FORM to file
GSTFORM
RET-1GSTon aRET
quarterly basis
quarterly
will stop basis
filing
willFORM
stop filing
GSTR-3B
FORMand GSTR-3B
will start
and w
filing FORMfiling
GSTFORM PMT-08 GST from
PMT-08
October from
2019
October
onwards.
2019They
onward
will file theirwill
firstfileFORM
their first
GST-RET-1
FORM GST-RET-1
for the quarter
for the
October
quarter O
2019 to December
2019 to2019 December
by 20th2019January
by 20th
2020.
January 2020.

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eriodicity
The periodicity
of filing return
of filing
in FORM
return GSTin FORM
RET-1GST will RET-1
be will be
to be
deemed
monthlyto be
formonthly
all taxpayers
for allunless
taxpayers
quarterly
unlessfiling
quarterly
of filing of
rn isthe
explicitly
return is
opted
explicitly
for byopted
smallfortaxpayers.
by smallThetaxpayers.
aggregate
The aggregate
™Tax
annual
urnover of turnover of newlytaxpayers
newly registered registeredwilltaxpayers will be considered fina
be considered
con
as zero
nd they willand they
have thewill havetothefileoption
option to file return.
a quarterly a quarterly return. this
ition, In addition,
small smallcan
taxpayers taxpayers canfile,
choose to choose to file,
instead instead of FORM ANX
of FORM thro
T-1,GST
any RET-1, any oftwo
of the other thenew
other two newreturns,
quarterly quarterly returns, namely,
namely, ™Tax
ORM Sahaj
GST(FORM
RET- 2)GST
andRET-Sugam2) (FORM
and Sugam GST(FORM
RET-3). GST RET-3). und
char
Smallopting
taxpayers taxpayers opting
to file to file on
the return thequarterly
return onbasis
quarterly
are basis are
to required to payby
pay tax, either tax,cash
either by cash
or credit oror credit
both, onor both, on monthly
monthly
thebasis on the
taxable taxable
supplies supplies
made duringmade
the during
month the month by filing
by filing
™Tax
GSTFORM
PMT –GST PMT
08 for the –first
08two
for the first two
months months
of the of the
quarter. Taxquarter. Tax fina
paidmust be paid
by 20th by 20th
of the month of succeeding
the month succeeding the month which con
the month which
pers
the pertains
ability tax liability
to. pertains to. ANX
New GST
NewReturns
GST Returns pay
™Tax
und
FORM GST
FORM
RET-1
GST
(Normal
RET-1Monthly)
(Normal Monthly) reve
file S
payers whose
™ Taxpayers
aggregate
whoseturnover
aggregatein the
turnover
preceding
in the
financial
preceding financial
was above
year
Rs.5
wasCrore
abovewill
Rs.5have
Crore
to file
willmonthly
have to file
return.
monthly return. Salie
s return™needs
This return
to be filed
needsmonthly
to be filed
by 20th
monthly
of the
bymonth
20th of the month
ceeding the
succeeding
month tothewhich
monththeto
taxwhich
liability
thepertains.
tax liability pertains. ™ O
nthly return
™ Monthly
in FORM
returnGST
in FORM
RET-1 GSTneedsRET-1
to be filed
needsbased
to be filed based ta
FORM GST on FORM
ANX –GST1 andANX
FORM – 1 GST
and FORM
ANX –GST 2 . ANX – 2 .
th
™ O
FORM GST
FORM
RET-1
GST
(Normal
RET-1Quarterly)
(Normal Quarterly) ™ In
xpayers™whose
Taxpayers
aggregate
whoseturnover
aggregate
in the
turnover
preceding
in the
financial
preceding financial th
ar was uptoyear
Rs.5
wasCrore
uptocan
Rs.5
fileCrore
this return.
can file this return. ba
is return
™ needs
This return
to be filed
needsquarterly
to be filed
by quarterly
20th of theby month
20th of the month ™ M
cceeding thesucceeding
quarter tothe
which
quarter
theto
taxwhich
liability
thepertains.
tax liability pertains.
x has to™beTax
paidhas
ontomonthly
be paid basis
on monthly
throughbasis
FORMthrough
GSTFORM GST ta
MT-08. PMT-08. th
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 FORM GST RET-2 (SAHAJ Quarterly)
™Taxpayers whose aggregate turnover in the preceding
financial year was upto Rs.5 Crore and have supplies only to
consumers and unregistered persons (B2C supplies) can file
this return based on FORM GST ANX – 1 and FORM GST
ANX – 2 on quarterly basis, but pay tax on monthly basis
through FORM GST PMT-08.
™Taxpayers opting to file Sahaj can declare outward supply
under B2C category and inward supplies attracting reverse
charge only. E-commerce operators are ineligible to file Sahaj.

FORM GST RET-3 (SUGAM Quarterly)

™Taxpayers whose aggregate turnover in the preceding
financial year was upto Rs.5 Crore and have made supplies to
consumers and un-registered persons (B2C) and to registered
persons (B2B) can file this return based on FORM GST
ANX – 1 and FORM GST ANX – 2 on quarterly basis, but
pay tax on monthly basis through FORM GST PMT-08.
™Taxpayers opting to file Sugam can declare outward supply
under B2C and B2B category and inward supplies attracting
reverse charge only. E-commerce operators are ineligible to
file Sugam.

Salient features of the New GST Return System

™ Option to file quarterly return is available for
taxpayers whose aggregate annual turnover in
the previous financial year was upto Rs. 5 Crore.
™ Option to file NIL return through SMS.
™ Invoice details can be uploaded by the supplier and
the same can be viewed by the recipient on real time
basis.
™ Matching tool is available which will help the
taxpayer to match their Input Tax Credit based on
their FORM GST ANX - 2 and purchase register.
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 FORM GST
FORM
ANX-1
GST ANX-1
™ Three important
™ Threedetails
important
need todetails
be declared
need to
inbe
FORM
declared
GSTinANX
FORM– 1.GST A
Outward Supplies
Outward Supplies

Inward Supplies
Inward
attracting
Supplies
Reverse
attracting
ChargeReverse Charge

Details of import
Details
of Goods
of import
& Services
of Goods & Services
™ Supplier can
™ upload
Supplierinvoice
can upload
detailsinvoice
and thedetails
recipient
andcan
theview
recipient
themcan
andview
take action ontake
real action
time basis.
on real time basis.
™ Inward supplies
™ Inward
attracting
supplies
reverse
attracting
chargereverse
will be charge
reported
willonly
be reported
by the only
recipient. recipient.
™ Option is available
™ Option to include
is available
details
to include
omitteddetails
in theomitted
previousintax
theperiods.
previous t
Edit/Amendment
Edit/Amendment
of uploadedof
documents
uploaded documents
FORM GST- FORM
ANX-1A
GST- ANX-1A
™ The amendment
™ Theofamendment
details of earlier
of details
tax period
of earlier
cantax
be period
made incanFORM
be made in
GST ANX-1AGST before
ANX-1A
the duebefore
date ofthe
September
due date of
return
September
following
return
the follow
end of the financial
end ofyear
the or
financial
the actual
yeardate
or the
of furnishing
actual daterelevant
of furnishing
annualreleva
return, whichever
return,
is earlier.
whichever is earlier.
Editing of documents
Editing ofcan documents
be can be
™ Recipient filing™monthly
Recipient returns
filing can
monthly returns
done only by supplier.
done onlyEditing
by supplier.
by Editing by uploaded
accept details accept by
details
supplier
uploaded
till by supp
supplier is allowed
supplier
onlyisifallowed
recipi- only 10th
if recipi-
of following10th
month.
of following month.
ent has not accepted
ent hassuch
not supply.
accepted ™such supply.filing
Recipient ™Quarterly
Recipientreturns
filing Quarterly
can acceptreturn
If already accepted,
If already unlessaccepted, details
unless
uploaded by
details
supplier
uploaded
till 10th
by supplier
of till
reset/unlock by reset/unlock
recipient details
by recipient
thedetails
month succeeding
the month
the quarter
succeeding
for the quart
cannot be editedcannot
by supplier.
be edited by supplier.
which the return which
is beingthe
filed.
return is being filed.

™ Documents™rejected
Documents
by therejected
recipientbyshall
the recipient
be conveyedshalltobethe
conveyed
supplierto the
only after filingonly
of the
after
return
filingby
of the
the recipient.
return by the recipient.
™ Supplier may™ edit
Supplier
the rejected
may editdocuments
the rejected before
documents
filing anybefore
subsequent
filing any sub
return. However, return.
credit
However,
will be made
creditavailable
will be made
to recipient
available through
to recipient
the thr
next FORM GST nextANX-2
FORMfor GSTtheANX-2
recipient.
for The
the recipient.
tax liabilityThefortax
suchliability fo
edited documents editedwill
documents
be accounted will for
be accounted
in the samefortaxinperiod.
the same tax period
FORM GST
FORM
ANX-2
GST ANX-2
™ Details of documents
™ Details ofuploaded
documents by the
uploaded
corresponding
by the corresponding
supplier(s) willsupplie
be
auto populatedauto
in FORM
populated
GSTinANX-2
FORMand GST recipient
ANX-2 can andtake
recipient
actioncan
ontake
the auto populated
the auto
documents
populated to documents
– accept, reject
to – oraccept,
to keep
reject
pending
or to keep
on p
continuous basis
continuous
after 10thbasis
of theafter
following
10th of month
the following
on whichmonth
it was
on which i
uploaded by supplier.
uploaded Accepted
by supplier.
documents
Accepted would
documents
not be available
would notforbe avai
amendment atamendment
the corresponding
at the corresponding
supplier’s end.supplier’s end.
™ Supplier may
™ edit
Supplier
rejected
maydocuments
edit rejected before
documents
filing subsequent
before filingreturn.
subsequen
However, credit
However,
will be available
credit willtoberecipient
available through
to recipient
next FORM
throughGST next FO
ANX-2. The taxANX-2.
liability
The
will
taxbeliability
accounted
will for
be accounted
in the samefortaxinperiod.
the same tax

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 Returns not filed
Returns
for not filed for
consecutive two
consecutive
months two months
by the supplier
by the supplier

ication in IndicationHowever
in uploaded invoices
However willuploaded invoicesRecipient
will to reject or Recipient to reject or
T ANXFORM
- 2 to the
GST ANXbe- visible
2 to the
but recipientbecannot
visible but recipientkeep
cannot such invoices pending
keep such invoices pending
nt that creditrecipient that credit
avail ITC on such invoices
avail ITC on such invoices
till the supplier files return
till the supplier files return
ot be available
shall not be available

w GST Return
New GST
Formats:
ReturnImplementation
Formats: Implementation
Schedule Schedule
riod Tax Period
GSTR GSTR
GST PMT GST PMT
GSTR GSTR GST
GST RET GST RET Invoice
ANX GST ANX Invoice
3B
3B 3B 1
08 3B 08 1 1 1 1 Upload1 Upload

Large Taxpayer
Large
(>5Taxpayer
Crore) (>5 Crore)
ber ‫ݲ‬October ‫ݶ‬ ‫ݲ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݶ‬ ‫ݶݲ‬ ‫ݲ ݲ‬ ‫ݲ‬
9 2019
mber November
‫ݲ‬ ‫ݶ‬ ‫ݲ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݶ‬ ‫ݶݲ‬ ‫ݲ ݲ‬ ‫ݲ‬
9 2019
mber December

Go
‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݲ‬ ‫ݲݲ‬ ‫ݲ ݲ‬ ‫ݲ‬
9 2019
ary ‫ݶ‬January ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݲ‬ ‫ݲݲ‬ ‫ݲ ݲ‬ ‫ݲ‬
0 2020
Small Taxpayer
Small
(<5Taxpayer
Crore) (<5 Crore)
ber ‫ݶ‬October ‫ݲ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݲ‬ ‫ݶ‬ ‫ݶ‬
‫ݶ‬ ‫ݶ ݲ‬ ‫ݲ‬

N
9 2019
mber November
‫ݶ‬ ‫ݲ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݲ‬ ‫ݶ‬ ‫ݶ‬
‫ݶ‬ ‫ݶ ݲ‬ ‫ݲ‬
9 2019
mber December
‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݶ‬ ‫ݶ‬ ‫ݶ‬
‫ݶ‬ ‫ݶ ݲ‬ ‫ݲ‬
9 2019
ary ‫ݶ‬January ‫ݲ‬ ‫ݶ‬ ‫ݶ‬ ‫ݲ ݲ‬ ‫ݶ‬ ‫ݲ‬
‫ݲ‬ ‫ݲ ݲ‬ ‫ݲ‬
0 2020 (October - (October
(October
- - (October -
December December
December December
Quarter) Quarter)
Quarter) Quarter)
quireIffurther
you require
information
further and
information
assistanceandonassistance
this matteronorthis
on matter or on
er matter
any other
concerning
matter GST,
concerning
please GST,
contact:
please
Thecontact:
Goods and The Goods and
Tax (GST)
ServicesHelpdesk
Tax (GST)of GST
Helpdesk
and Central
of GSTExcise,
and Central
ChennaiExcise,
Outer Chennai Outer
t its Anna
located
Nagar
at itsHeadquarters
Anna Nagar Headquarters
office either inoffice
personeither
or by
in calling
person or by calling
ese numbers:
any of these
26142850,
numbers:
26142851,
26142850,26142852
26142851,and26142852
26142853andor by
26142853 or by
o Sevakendra-outer-tn@gov.in
writing to Sevakendra-outer-tn@gov.in

Issued in Public
Issued
Interest
in Public Interest
Office of the Commissioner
Office of the
of GST
Commissioner
and Central
ofExcise,
GST andChennai
CentralOuter
Excise, Chennai Outer
Newry Towers, No.2054-I,
Newry Towers,
2nd Avenue,
No.2054-I,
12th 2nd
MainAvenue,
Road, 12th Main Road,
Anna Nagar, ChennaiAnna
– 600040
Nagar, Chennai – 600040
Email:gst.chennaiouter@gov.in
Email:gst.chennaiouter@gov.in

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