Note: during this document, the features that are currently not available in Trial version are highlighted within the Grey text for a traditional User that upload details in Form GST ANX-1 supplies on Quarterly basis.
To prepare Annexure in Form Form GST ANX-1 supplies
1. Login to the GST Portal. Navigate to be Services / Returns / New Return (Trial). Alternatively, click the NEW RETURN (TRIAL) button on the dashboard.
2. Select the fiscal year , Return Filing Period, Form/Return (as Form Form GST ANX-1 supplies : Annexure of supplies) and Preparation Mode (as Online) from the drop-down lists and click on PROCEED.
Note: Click the assistance button to look at the small print associated with this particular screen.
3. The Questionnaire page are going to be displayed with an inventory of questions. Select the Declaration checkbox and click on OK.
Note:
The Questionnaire got to be mandatorily filled for the primary time only. just in case you would like to enter details in the other table later, which wasn't selected here, you'll click the ADD/REMOVE TABLES button on the Form GST ANX-1 supplies Dashboard page on subsequent screen. you'll be navigated back at the Form GST ANX-1 supplies Questionnaire page for creating selection of tables again.
You need to pick the choices for questions as YES, so as to enter details within the selected tables, within the next screen.
You need to answer all the inquiries to proceed to subsequent screen.
4. Form GST ANX-1 supplies Dashboard, select an appropriate table from the drop-down list to look at , enter, or edit details therein table.
Note:
Here, we'll discuss Table 3B - Supplies to registered persons (B2B) to point out the way to enter details of supplies made to registered persons.
This table includes supplies made through e-commerce operators susceptible to collect TCS under Section 52 of the CGST Act, 2017. Such supplies can only be made by Normal (Quarterly) and Normal (Monthly) return filers. These details also got to be entered in Table 4.
Table 3B is applicable for Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
Note: to look at the updated details entered within the tables, click the Refresh icon on the highest right corner of the screen.
5. Select the applicable analog computer of rate or Supply Covered under Sec 7 of IGST Act check-boxes. supported your selection, the relevant fields get displayed.
Note:
Select analog computer of rate and provide Covered Under Sec 7 of IGST Act checkboxes, as long as applicable.
Document-wise details are to be entered during this table.
Outward supplies that attract reverse charge aren't to be entered in Table 3B.
6. Enter the Document (Invoice or Credit note or Debit note) details issued to registered recipients and click on the Add (+) button.
7. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click on the Add (+) button to feature more rows. Once all the small print are entered, click SAVE DOCUMENT.
Note:
You may add or delete data using the icons within the Actions column.
Make sure you enter HSN and for services it must be entered in 6 digit HSN Code.
8. Once the small print are saved, a hit message gets displayed. the small print of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page.
You may refresh the page to ascertain the foremost updated status of documents. In case, the documents are processed with error, it might be available in ‘Pending Records’ table with status as ‘Processed with error’. you'll click edit to ascertain the error and proper an equivalent .
Note:
The Status column shows Uploaded for the uploaded records.
To edit or delete the added details, click the Edit/Delete icons under the Actions column.
To search within the list of added records, enter the relevant text/value within the Search field.
To view records per page, select the specified number of records from the Records Per Page drop-down list.
To download the added details within the CSV format, click the Download CSV link.
9. Once the small print are added during a table, navigate back to Form GST ANX-1 supplies Dashboard to pick another table from the drop-down list to feature details.
Adding Details in Other Tables
A. Table 3A - Supplies to unregistered persons/consumers (B2C)
In Table 3A, enter details of supplies made to unregistered persons and consumers.
Enter consolidated details for every Place of Supply (PoS), tax rate-wise.
Note:
Document-wise details aren't to be entered during this table.
It is applicable for Sahaj (Quarterly), Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
If a supplier is supplying at the speed of fifty with the places of supply as Delhi and Mumbai, then he/she must enter separate rows for every place of supply. Also, if a supplier features a supply at the speed of fifty and 12% with one place of supply (Delhi), he/she must enter two rows for every rate with Delhi as Place of Supply.
B. Table 3C & 3D - Exports with/without payment of tax (EXP)
In Table 3C&3D, enter details of exports (i.e. Integrated tax or IGST) with or without payment of tax. Select either Export with payment or Export without payment, as applicable, from the Export Type drop-down list. Enter Port Code, Shipping Bill No./ Bill of Export No. and Shipping Bill Date/ Bill of Export Date or upload details without Port Code and Shipping Bill details. These details are often entered later also.
Note:
Enter invoice level details for every rate .
just in case of exports with payment, enter only the speed of tax and IGST is auto-populated.
just in case of exports without payment of taxes, IGST isn't applicable.
HSN is mandatory and for services it must be entered in 6 digit HSN Code.
it's applicable for Normal (Quarterly) and Monthly return types.
C. Table 3E & 3F - Supplies to SEZ units/developers with/without payment of tax (including edit or amendment) (SEZ)
In Table 3E & 3F, enter details of supplies made to SEZ units/developers with or without payment of tax (i.e. Integrated tax or IGST). Select SEZ Supplies with payment of Tax or SEZ Supplies without payment of Tax from the GST Payment drop-down list.
In case of SEZ Supplies with payment of Tax, the Would You Claim Refund drop-down list gets displayed. Select Yes if you're claiming refund or No just in case SEZ unit or developer is saying refund.
Note:
The Recipient GSTIN must be registered as a SEZ on the GST Portal for entering details in Table 3E & 3F.
Enter invoice level details for every rate .
HSN is mandatory and for services it must be entered in 6 digit HSN Code.
It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
D. Table 3G - Deemed exports (DE)
In Table 3G, enter details of supplies notified as Deemed Exports. In case, you would like to say refund, select Yes from the Would you claim Refund drop-down list, else, select No.
Note:
Document wise details must be entered during this table.
Enter invoice level details for every rate .
HSN is mandatory and for services it must be entered in 6 digit HSN Code.
It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
E. Table 3H - Inward supplies attracting reverse charge (RCM)
In Table 3H, enter details of inward supplies which magnetize reverse charge. Enter the consolidated details (net of debit/credit note and advances). GST Portal automatically selects sort of supply – Inter-State or Intra-State supported POS.
Note:
Add documents on the idea of Supplier GSTIN or PAN. Document wise details aren't to be entered during this table.
Enter invoice level details for every rate .
Enter the GSTIN of supplier if the Supplier Type is chosen as 'Registered'. In case, supplier’s GSTIN isn't available, PAN is required to be mentioned.
Select sort of supply – Inter-State or Intra-State.
Enter the consolidated summary of supplies received on reverse-charge mechanism, HSN-wise.
It is applicable for Sahaj (Quarterly), Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
F. Table 3I - Import of Services (IMPS)
In Table 3I, enter details of services which are imported. Enter consolidated details, net of Credit Note and Debit Note and advance tax paid, if any, for every PoS (Place of Supply). you would like to pick the place of supply (mandatory) then , enter the item details.
Note:
Document wise details aren't to be entered during this table.
Enter invoice level details for every rate .
HSN is mandatory and for services it must be entered in 6 digit HSN Code.
The HSN code is mandatory.
It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
G. Table 3J - Import of products (IMPG)
In Table 3J, enter details of products which are imported.
Note:
Document wise details are to be entered during this table.
Enter invoice level details for every rate .
The Document Type is usually Bill of Entry.
The Bill of Entry number, date and value are mandatory fields to be entered.
Supply Type will always be Inter-State.
Enter the five-digit or six-digit alpha numeric code of port through which goods were exported. this is often not required just in case of export of services.
The HSN Code and Place of Supply are mandatory fields.
It is applicable for Normal (Quarterly) and Monthly return types.
H. Table 3K - Import of products from SEZ units on a Bill of Entry (IMPG SEZ)
In Table 3K, enter details of products received from SEZ units/developers on a Bill of entry.
Note:
The Supplier GSTIN is mandatory.
Enter invoice level details for every rate .
The Document Type will always be Bill of Entry. The Bill of Entry number, date and value also are mandatory.
Supply Type will always be Inter-State.
Document wise details are to be entered during this table.
Enter the five-digit or six-digit alpha numeric code of the port through which goods were exported. this is often not required just in case of export of services.
The Place of Supply and therefore the HSN Code are mandatory fields.
It is applicable for Normal (Quarterly) and Monthly return types.
I. Table 3L – Missing documents (provisional credit availed)
In Table 3L, enter details of invoices two tax periods ago (for monthly filers) or previous tax period (for quarterly filers) not yet uploaded by the supplier, for availing provisional input decrease .
Note: it's applicable for Normal (Quarterly) and Normal (Monthly) return filers.
This feature isn't available in Trial (BETA) of latest Return.
J. Table 4 – Supplies made through e-commerce operators
In Table 4, enter details of supplies made through e-commerce operators susceptible to collect tax at a consolidated level, although these supplies have already been reported in Table 3.
Note:
Enter consolidated details for every E-commerce operator (net of debit/credit notes).
Document wise details aren't to be entered during this table.
Tax amount must be entered manually.
It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
10. Once all the specified details are entered, navigate BACK to travel to theForm GST ANX-1 supplies Dashboard page.
11. Click VIEW CONSOLIDATED SUMMARY to look at the consolidated summary of complete Form GST ANX-1 supplies. just in case the available summary isn't the foremost updated one, a message will get displayed indicating an equivalent . Click the here link within the message to get the updated summary. The updated summary is generated and therefore the summary generation date and time is reflected on the screen.
12. Click the DOWNLOAD Form GST ANX-1 supplies SUMMARY (PDF)/ DOWNLOAD GST ANX-1 DETAILS (EXCEL) button to download the shape Form GST ANX-1 supplies summary in PDF or the Excel format.
13. Navigate BACK to travel back to the New Return (Trial) page.
Note:
1. Form GST ANX-1 supplies are going to be deemed filed along side filing of return for the amount .
2. Documents uploaded by the supplier in Form GST ANX-1 supplies are reflected on a near real time basis in Form GST ANX-2 of the recipient.
3. Form GST ANX-1 supplies isn't required to be filed, but details got to be uploaded only.
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