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TMI BlogUser Acceptance Testing of New Returns Offline Tool and online version of Form GST ANX-1 and Form GST ANX-2.X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RET-1 (Normal Quarterly) - Taxpayers whose aggregate turnover in the preceding financial year was up to ₹ 5 crores can file this return based on FORM GST ANX-1 and FORM GST ANX-2 . This return needs to be filed quarterly. Tax has to be paid on monthly basis through FORM GST PMT-08. c) FORM GST RET-2 (SAHAJ Quarterly) -Taxpayers whose aggregate turnover in the preceding financial year was up to ₹ 5 crores 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. d) FORM GST RET-3 (SUGAM Quarterly)- Taxpayers whose aggregate turnover in the preceding financial year was up to ₹ 5 crores 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 bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which it was uploaded by supplier. Accepted documents would not be available for amendment at the corresponding supplier's end. Supplier may edit rejected documents before filing subsequent return. However, credit will be available to recipient through next FORM GST ANX-2. The tax liability will be accounted for in the same tax period. a) Returns not filed for consecutive two months by the supplier- Indication in FORM GST ANX-2 to the recipient that credit shall not be available. However, uploaded invoices will be visible but recipient can not avail ITC on such invoices. Recipient to reject or keep such invoices pending till the supplier files return. b) Recipient to reject or keep such invoices pending till the supplier files return. c) However uploaded invoices will be visible but recipient cannot avail ITC on such invoices. 4. Option to file NIL return through SMS will be provided. 5. Harmonized System of Nomenclature (HSN) code will be needed in order to submit details at invoice level. 6. Inward supplies which are liable to ROM have to be declared in FORM GST ANX-1 at the GSTIN level, by the recipient of supplies. 7. Matching to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l stages. The experience, issues encountered, steps to be taken to simplify the process, if required, suggestions, feedback, positive criticism including appreciations shall be recorded and submitted to the Additional Commissioner of Commercial Taxes (e-Governance) by mail: [email protected] 15. This testing will not affect the regular data uploaded by the tax payers and it will be only a dummy data and it will be deleted by the GSTN later on. 16. A training on features and functionalities of New Returns (Trial) Offline Tool of Form GST ANX-1 and Form GST ANX-2 will be imparted to 45 Master Trainers and three Master trainers will be the Nodal officers for each division to assist the LGSTO/SGSTO and the tax payers. All the master trainer details will be hosted on the web https://gst.kar.nic.in. 17. One day training is being scheduled shortly to all the LGSTOs and SGSTOs on features of GST Pro and New Returns (Trial) Offline Tool of Form GST ANX-1 and FORM GST ANX-2. The date, time and venue will be intimated separately. 18. The Joint Commissioner of Commercial Taxes of respective DGSTO shall supervise through the nodal officers the progress of User Accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9902516559 10 G. Amitha ACCT, LGSTO-90, B'lore DGSTO-3 amitha ana athi mail.com 9663556231 11 R. Manjunatha ACCT, LGSTO-100, B'lore DGSTO-3 [email protected] 9945565597 12 Shobha. R CTO, LGSTO-90, B'lore DGSTO-3 [email protected] 9845424086 13 Sahana Balkal ACCT, LGSTO-25, B'lore DGSTO-4 balkalsahana mail.com 8971758000 14 V. Srikrishna ACCT, LGSTO-180, Kolar DGSTO-4 [email protected] 9448018617 15 H.D. Ramesh DCCT (Audit-5.6), B'lore DGSTO-5 [email protected] 8892801117 16 Vij aykumar ACCT, LGSTO-56,B'lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Shimoga [email protected] 9986011324 30 S.T. Somashekhar ACCT, LGSTO-240, Hassan Shimoga [email protected] 7259720821 31 A. Ashoka ACCT, LGSTO-260, M'lore Mangalore [email protected] 9448626532 32 P.M. Balachandra ACCT (Audit-3), M'lore Mangalore [email protected] 9845258823 33 K.Akshatha CTO, GSTSO-261, Bantwal Mangalore [email protected] 9880572468 34 M.B. Kanaaginahal ACCT, LGSTO-330, I-lubii Dharwad [email protected] 9448394835 35 Sneha B. Kori CTO, LGSTO-325, Hubli Dharwad [email protected] 9742388163 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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