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As we all realize that the New GST return filing system has now been made effective from October 1, 2019 for every one of the taxpayers who are having GST registration. As per the new GST return filing structure, there are now 3 new GST returns to be filed: - One the Normal GST return called FORM GST RET-1 together with the 2 annexures-

Top 7 Queries on New GST return ANX-1
  • Structure GST ANX-1 return
  • Structure GST ANX-2 return

The New GST return filing system was introduced at the 35th GST chamber meeting. It was applied on a preliminary premise till 30th September 2019, and now the time for testing is over. The new GST return filing is applicable to every one of the taxpayers.

Here we shall try to be aware of some essential guidelines of filing the FORM GST ANX-1 with the help of Frequently Asked Questions (FAQs).

1. How to mention the details of GST ANX-1 in the downloaded file?

GST department has launched the Form GST ANX-1 click & mortar Utility. Here you can prepare the Form GST ANX-1. Utilizing this utility one can-

• Outfit different required details related to outward supplies (sales),
• Imports and
• Internal supplies (purchases) that pull in GST on reverse charge premise etc.
• Hence, the Form GST ANX-1 can be prepared easily offline. Thereby, it will be uploaded on the GST Portal as a JSON file.

2. Which details have to be entered in form GST ANX-1?

Following particulars have to be furnished while GST returns filing in Form GST ANX-1:


• Goods to unregistered persons (URD) or consumers (B2C)
• Supplies to registered persons or businesses having GST registration (B2B)
• Exports with/without IGST payment
• Supplies to SEZ with/without IGST payment
• Deemed exports
• Purchases pulling in GST on reverse charge (RCM)
• Import of services (IMPS)
• Import of goods (IMPG)
• Bring in of goods from SEZ units or developers (IMPG SEZ)
• Supplies made with the help of B2B site
• These can be easily entered by the taxpayer utilizing the Form GST ANX-1 offline Tool.

3. How I can launch the GST ANX-1 on GST portal without login?

No, you can’t do that. You will have to sign in to the GST Portal in order to transfer the created JSON file of the GST ANX-1 onto the GST portal from the New GST Return Filing utility.

4. How to file a NIL GST return ANX-1?

In case you have to file a Nil GST ANX-1 return, you'll have to put the information in every one of the tables and then proceed towards saving the file in JSON format of the GST ANX-1 return from the offline utility. In that case, you have to enter 0 sum in the tables.

You can't transfer the GST ANX-1 return from the offline utility forgetting any of the given tables.

5. How I can correct some information in GST ANX-1 return?

You can easily revise the fine points in the GST ANX-1 return. In the event that you need to modify the details filled in the GST ANX-1 return,

• You need to export the information from the utility to the excel sheet.
• After correcting the information, then you have to introduce the same to the Offline Tool all over again after changing the profile.
• Presently you can transfer the GST ANX-1.
• The GST ANX-1 will be updated with the latest edited details alongside those details that existed in the previous transfer.

6. How might I rub out all data from all GST ANX-1 tables?

You can easily delete all information from every one of the tables in one shot by tapping the tab-

7. Which are the diverse modes while you upload GST ANX-1?

Given below is different modes while the process of transferring the GST ANX-1 return on the GST Portal:


• In Processing: This means Records in the uploaded return are under approval.

• Processed effectively: All the details in the uploaded return have completed successful approval.

• Unable to process the return: confirmation of entire FORM GST ANX-1 has failed. This may happen in case uploaded return is in invalid file arrangement or there is a befuddle between taxpayer profile in offline device and that on the GST portal. Remedial move can be made in the Offline apparatus and then re-transfer the return.

• Processed with error: This is demonstrated when some of the details in uploaded return are successfully confirmed yet a few details are having errors. In this case, the error file can easily be downloaded from the "Download error report" button. Thereby errors can be rectified.

Realize these standard procedures, and then you would now be able to adjust to the new GST return filing system.


Published by

(Account executive)
Category GST   Report

1 Likes   39 Shares   17100 Views


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