9911796707
TMI BlogParticipation of Taxpayers and GST Practitioners in User 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 ..... pation of taxpayers in this outreach program is imperative for the success of the new return scheme. In accordance with the transition plan approved by the Council, GSTN has already implemented the following measure: a. GST New Return Offline Tool has been released on trial basis on the GST Portal b. In this trial version of the New Returns Offline Tool, Form GST ANX-1, Form GST ANX-2 (with Matching Tool built in it) and a template for Purchase Register (which will be used to import data of purchase register for matching) has been released. From 1 st April 2020, taxpayers will be required to file the new GST return they need to be familiar with new return functionality. Active participation of the taxpayers and GST practitioners in this trial return drive will enable to give their proper feedbacks/suggestions to improve the GST new return tool. Department of State Tax of Maharashtra is going to contact the selected taxpayer / GST practitioner through the Jurisdictional Nodal Officers for filing of ANX-1, ANX-2 and new dummy GST return. Taxpayers other than the selected list can voluntarily participate in this new return filing drive and give their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter. 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 basis through FORM GST PMT-08 . Taxpayers opting to file quarterly return as Sugam shall be allowed to declare outward supply under B2C and B2B category and inward supplies attracting reverse charge only. The tax payer making supplies through e-commerce operators or making supply other than supplies to consumers and un-registered persons (B2C) and to registered persons (B2B) are not eligible to file Sugam return. Such tax payers shall not be allowed to take credit on missing invoices. However, such taxpayers may make Nil rated, exempted or Non-GST supplies which need not be declared in said return. Taxpayers filing return as Sugam can switch over to Sahaj return only once in a financial year at the beginning of any quarter. Also taxpayers filing return as Sugam can switch over to Quarterly (Norma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient. The tax liability for such edited documents will be accounted for in the same tax period. 3.2 GST ANX-2 (Annexure of Inward Supplies): Details of documents uploaded by the corresponding supplier(s) will be auto populated in FORM GST ANX-2 and recipient(s)can take action on the auto populated documents to - accept, reject or to keep pending on continuous basis after 10th of the following month 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. Pending invoices will not be available for amendment by the supplier until rejected by the recipient. a. Status of return filing (not filed, filed) by the supplier will also be made known to the recipient in FORM GST ANX-2 of the tax period after the due date of return filing is over. Recipients would be able to check the return filing status of the suppliers. This status, however, does not affect the eligibility or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... folder where you intend to install the New Returns GST Offline Tool. h. Click Next . i. Click Install . j. Click Finish . k. Open the GST New Return Offline Tool by double clicking on it. Note : Downloading the GST New Return Offline Tool is a one-time activity. However, the Tool may get updated in future. So, always use the latest version available on the GST Portal. Detailed User Manual and Help is also available on the GST Portal under Help section (click here for details https://www.gst.gov.in/help/newreturns ). 5. Option to file NIL return through SMS will be provided. 6. Harmonized System of Nomenclature (HSN) code will be needed in order to submit details at invoice level. 7. Inward supplies which are liable to RCM have to be declared in FORM GST ANX-1 at the GSTN level, by the recipient of supplies. 8. 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. 9. The issues and problems being encountered at the time of testing of ANX-1 and ANX- 2 can be shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ANX 2 is an independent activity and it will not affect current credit or cash ledgers of the taxpayers. 14. 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 Master Trainers and Master trainers will provide training to the Nodal Officers of each division to assist the tax payers. 15. If necessary Nodal Officer will visit the POB of taxpayers or office of practitioners to assist them for filing of trial return. 16. The Joint Commissioner of State Taxes of respective nodal division shall supervise through the Nodal Officers the progress of User Acceptance Testing carried out by the taxpayers. 17. This exercise shall begin forthwith, and shall be completed by February 29th, 2020. 18. If you need assistance in respect of return filing, you are requested to contact Nodal Officer or the GSTN Help Desk. 19. This circular is clarificatory in nature and should not be interpreted legally. Yours Faithfully, (RAJIV JALOTA) Commissioner of State Tax (GST) Maharashtra State, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
