GST

Goods and Services Tax

NEW RETURNS

GST and Central Excise

Chennai Outer
 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 for the2020
in January quarter forOctober
the quarter
to Decemberto2019. Invoices,
December 2019.etc., can be etc.,
Invoices, uploaded
can beinuploaded
FORM in
GST ANX-1GST on aANX-1
continuous basis both by
on a continuous large
basis both andbysmall
large an
taxpayers from October
taxpayers 2019
from onwards.
October 2019 onwards.
For OctoberFor
andOctober
November,
and2019, large taxpayers
November, will
2019, large continuewill c
taxpayers
to file FORMto GSTR-3B
file FORMonGSTR-3B
monthlyon basis. They will
monthly basis.fileThey
theirwill fi
first FORM first
GSTFORMRET-1GST
for the month
RET-1 for of
theDecember
month of 2019 by 2
December
20th January20th
2020.January 2020.
The small taxpayers
The smallopting to fileopting
taxpayers FORM GSTFORM
to file RET-1GSTon aRET
quarterly basis will stop
quarterly filing
basis willFORM GSTR-3B
stop filing FORMand will start
GSTR-3B and w
filing FORMfiling
GSTFORM PMT-08 GST from October
PMT-08 2019
from onwards.
October 2019They
onward
will file theirwill
firstfileFORM GST-RET-1
their first for the quarter
FORM GST-RET-1 October
for the quarter O
2019 to December
2019 to2019 by 20th2019
December January 2020.
by 20th January 2020.
eriodicity of filing return
The periodicity in FORM
of filing return GST RET-1GST
in FORM will RET-1
be will be
to be monthly
deemed formonthly
to be all taxpayers
for allunless quarterly
taxpayers unlessfiling of filing of
quarterly
rn isthe
explicitly opted
return is for byopted
explicitly smallfortaxpayers.
by smallThe aggregate
taxpayers. The aggregate
™Tax
urnover of turnover
annual newly registered
of newlytaxpayers
registeredwill will be considered fina
be considered
taxpayers
con
nd they willand
as zero have thewill
they option
havetothefileoption
a quarterly
to file return.
a quarterly return. this
ition, In
small taxpayers
addition, smallcan choose to
taxpayers canfile, instead
choose instead of FORM ANX
of FORM
to file, thro
T-1,GST
any RET-1,
of the other
any oftwothenew quarterly
other two newreturns, namely,
quarterly returns, namely,
™Tax
ORM GST
Sahaj RET- 2)
(FORM andRET-
GST Sugam2) (FORM
and Sugam GST RET-3).
(FORM GST RET-3). und
char
taxpayers
Smallopting to file
taxpayers the return
opting to file on
thequarterly
return onbasis are basis are
quarterly
to required
pay tax, either
to paybytax,cash or credit
either by cashororboth, onor
credit monthly
both, on monthly
thebasis
taxable
on thesupplies
taxable made during
supplies the during
made month the
by filing
month by filing
™Tax
GSTFORM
PMT –GST 08 for
PMTthe –first
08two months
for the of the
first two quarter.
months Taxquarter. Tax fina
of the
paidmust
by 20th of the
be paid month
by 20th of succeeding the month which con
the month which
the month succeeding
pers
ability
the pertains to. pertains to.
tax liability ANX
New GST
NewReturns
GST Returns pay
™Tax
und
FORM GST RET-1
FORM (Normal
GST RET-1Monthly)
(Normal Monthly) reve
file S
payers whose aggregate
™ Taxpayers whoseturnover
aggregatein the preceding
turnover financial
in the preceding financial
was above Rs.5
year wasCrore
abovewill
Rs.5have to file
Crore willmonthly return.
have to file monthly return. Salie
s return™needs to be filed
This return needsmonthly by 20th
to be filed of the
monthly bymonth
20th of the month
ceeding the month tothe
succeeding which
monththeto
taxwhich
liability
thepertains.
tax liability pertains. ™ O
nthly return in FORM
™ Monthly returnGST RET-1 GST
in FORM needsRET-1
to be filed
needsbased
to be filed based ta
FORM GST ANX –GST
on FORM 1 andANX
FORM – 1 GST ANX –GST
and FORM 2 . ANX – 2 .
th
™ O
FORM GST RET-1
FORM (Normal
GST RET-1Quarterly)
(Normal Quarterly) ™ In
xpayers™whose aggregate
Taxpayers whoseturnover in the
aggregate preceding
turnover financial
in the preceding financial th
ar was uptoyear
Rs.5
wasCrore
uptocan fileCrore
Rs.5 this return.
can file this return. ba
is return
™ needs to be filed
This return needsquarterly by quarterly
to be filed 20th of theby month
20th of the month ™ M
cceeding the quarter tothe
succeeding which theto
quarter taxwhich
liability
thepertains.
tax liability pertains.
x has to™beTax
paidhas
ontomonthly
be paid basis throughbasis
on monthly FORM GSTFORM GST
through ta
MT-08. PMT-08. th
 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.
 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
themcanandview
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 incan FORMbe made in
GST ANX-1AGST beforeANX-1A
the duebefore
date ofthe
September
due date ofreturn
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
 Returns not Returns
filed for not filed for
consecutive consecutive
two months two months
by the supplier
by the supplier

ication in Indication in
However uploaded invoices
However will
uploaded invoicesRecipient
will to rejectRecipient
or to reject or
GST ANXFORM -2 GST ANX - 2 but recipient
be visible be cannot
visible but recipient
keep
cannot
such invoiceskeep
pending
such invoices pending
pient that
to credit
the recipient that credit
avail ITC on such invoices
avail ITC on such invoices
till the supplier files
tillreturn
the supplier files return

Go
ot be available
shall not be available

w GST Return
New GST
Formats:
ReturnImplementation
Formats: Implementation
Schedule Schedule
GSTR GST PMT GSTR
GSTR GST RET
GST PMT GSTR GST ANX
GST RETInvoice
GST ANX Invoice
riod Tax
3B Period 3B 1 08
3B 08 3B 1 1 1 1 Upload1 Upload
Large Taxpayer
Large
(>5Taxpayer
Crore) (>5 Crore)
ber ‫ݲ‬October ‫ݶ‬ ‫ݶ ݶ ݲ‬ ‫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
‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ‬ ‫ݶ ݲ‬ ‫ݲݲ‬ ‫ݲ ݲ‬ ‫ݲ‬

N
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
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 and Chennai
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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