Indeed, the newly
introduced GST return filing model has now been made functional with effect
from October 1, 2019, for every one of the taxpayers having GST registration. This
newly effective GST return filing system tells that the taxpayers are right now
supposed to furnish the Normal GST return referred to as the FORM GST RET-1. Along
with that, the taxpayer has to file 2 other auxiliary returns namely-
·
GST ANX-1 return
·
GST ANX-2 return
This is the New
GST return filing system that was presented by the GST committee in its 35th GST
council meeting. Earlier, it was applied on the preliminary grounds till 30th
September 2019, and now the time for testing is over. The new GST return filing
is applicable permanently to every one of the taxpayers.
Here we should
attempt to understand some guidelines for filing the FORM GST ANX-2 with the
help of Frequently Asked Questions (FAQs).
1. 1. Is it really compulsory to correct all the documents in the form GST
ANX-2?
No, you need not
take activity on every one of the documents furnished in the GST ANX-2 return.
You can do either of the accompanyings:-
a.
Save the document by clicking the "accept" button.
b.
Delete the document by tapping
the "reject" button or
c.
Let the document be in 'pending
status' by tapping the "pending" button.
3. 3. Can I choose
to not accept, reject, or mark documents as awaiting?
In case, you
don't click any of the catches Accept, Reject, or Pending, your documents will
be considered as deemed accepted while the GST return filing in Form GST ANX-2.
4. What all
tables can be seen for shifting documents in GST ANX-2 return?
Just the accompanying table can be opened in GST ANX-2 utilizing the offline utility, to
take activity on the documents:-
Chart 3A:
Supplies received from the persons having GST registration, which
additionally includes services got from SEZ units.
5. what is the
tables in GST ANX-2 where editing can't be done in the offline utility?
Given below are
the particulars can't be abridged in GST ANX-2 utilizing the offline utility:-
·
Chart 4: abstract of GST input
·
Chart 5: GST input received
from input service merchants.
The above particulars
can be analysed as they were.
6. How I can
amend the fine points in GST ANX-2 in the excel utility?
No, you can
never prepare for publication, the details in GST ANX-2 utilizing the excel
utility. Every one of the details in Form GST ANX-2 is extracted from the GST
ANX-1 GST return. You can just take activity on the documents furnished in the
GST ANX-2 return under respective tables.
7. How many
times can I modify activities taken on GST ANX-2 return?
You can easily
change the activity the same numbers of times as you wish till the time your
GST return is at last filed on the GST gateway.
8. Which
activities can be executed on the GST ANX-2 return?
Here are the
accompanying moves can be made on the documents in GST ANX-2 utilizing the
offline utility:-
·
Accept – You can choose this if
you want to accept the documents if the details in GST ANX-2 are correct.
·
Reject – You will have to
choose this if there are some sort of errors in the details in GST ANX-2 you
may decline the documents. Documents in the 'Reject' status will then stream to
the vendor's GST ANX-1 after GST return filing.
·
Pending – If supplies are not
yet arrived or the goods are under process or job work etc., you can select to
keep the documents in standby mode. Documents in the 'Pending' status will be
carried forward in your GST ANX-2 of the next period.
In the event
that the documents have not been marked as Accept, Reject or Pending, they will
just be supposed to have been accepted.
Realize these guiding
principles; you would now be able to adjust to the new GST return filing
system.