Guide to Using the Prototype Offline Tool for GST ANX-1 Preparation
This article outlines how to use the prototype offline tool for preparing FORM GST ANX-1 under the new GST return system. It explains the tool's purpose, emphasizing its role in familiarizing taxpayers with upcoming changes and gathering user feedback for improved functionality. The guide provides step-by-step instructions for logging in, managing profiles, and entering supply details into various tables within the prototype, highlighting features currently available for demonstration.
Historically, GST-registered individuals submitted two monthly returns, GSTR-3B and GSTR-1. However, the updated GST Return System introduces a primary return, FORM GST RET-1, supplemented by two annexures: FORM GST ANX-1, which covers outward supplies, imports, and inward supplies subject to reverse charge, and FORM GST ANX-2, which details inward supplies.
Latest Updates As of March 14, 2020, the new GST return system was scheduled for implementation in October 2020. The existing filing process (GSTR-1, 2A, and 3B) was set to remain active until September 2020, pending CBIC notification. A previous update on September 20, 2019, indicated that the 37th GST Council Meeting decided on an April 2020 implementation for the new GST return system across all taxpayer categories and forms.
Understanding the New Return Prototype
The new web-based prototype serves as a demonstration of the upcoming Offline Tools for the revised return system. It aims to help taxpayers become familiar with the tool's appearance and functionality upon its official release. Furthermore, it allows the GSTN to gather feedback regarding the user interface and features. Key characteristics include:
- This interactive prototype enables users to navigate its pages and utilize various functions, such as uploading invoices and purchase registers for reconciliation with system-generated inward supplies.
- It provides a sample of the screens that will be present in the actual Offline Tool.
- This web-based prototype allows taxpayers to observe the Offline Tool's operation when completing their proposed Form GST ANX-1 and GST ANX-2.
- Note that values input into the prototype screens may not align with the calculated summaries displayed, as the prototype does not perform arithmetic calculations.
Purpose of the New Return Prototype
The new returns were introduced as a prototype to collect user feedback. Taxpayers can interact with the prototype and offer suggestions on aspects like the invoice mismatch matching facility for purchase registers and other functionalities. This input will assist the government in developing a more user-friendly form for taxpayers.
Preparing GST ANX-1 Offline Using the Prototype
This prototype is designed for monthly taxpayers, although the features will remain consistent for quarterly filers. The following steps detail how to prepare Form GST ANX-1 offline:
Step 1: Navigate and Login
- Users should go to https://demoofflinetool.gst.gov.in/ and select 'Proceed to Prototype.'
- Click 'Manage Profile' then 'Add Profile.'
- Enter the GSTIN and click 'Add.' The profile can be modified after creation.
- After adding the profile, select the GSTIN, then input the 'Financial Year' and 'Tax Period,' and click 'Proceed.'
Step 2: Access the Offline Tool's Home Screen and Fill Details
A screen will appear, showcasing various functionalities available within the Offline Tool. To populate the details for GST ANX-1, the user must click 'Prepare Offline.'
It's important to note that options such as 'Open downloaded JSON' and 'Open Error JSON' for importing or downloading ANX-1 JSON files from the GST portal are not functional in this prototype.
Step 3: Import Data Using Excel or CSV Files
Users have the option to auto-populate data into various return tables by selecting to import from Excel or CSV files. However, this specific functionality is currently unavailable in the prototype.
Step 4: View Summary
Click 'View Summary' to review the imported data. Then, select the document type, such as 'invoice,' from the dropdown menu to see a summary of the imported details. The entries in this table are for viewing only; no new entries can be made, as the summary will not update without data saving functionality.
Step 5: Prepare Table-Wise Details
Choose the specific table for which you wish to view, modify, or input details. The dropdown menu will present the following tables:
| Sr. No. | Table |
|---|---|
| 1 | 3A- Supplies to unregistered persons/consumers (B2C) |
| 2 | 3B- Supplies to registered persons (B2B) |
| 3 | 3C and 3D- Exports with/without payment of tax |
| 4 | 3E and 3F- Supplies to SEZ with/without payment of tax |
| 5 | 3G- Deemed exports |
| 6 | 3H- Inward supplies attracting reverse charge |
| 7 | 3I- Import of services |
| 8 | 3J- Import of goods |
| 9 | 3K- Import of goods from SEZ/developers |
| 10 | 3L- Missing documents |
| 11 | 4- Supplies made through e-commerce operators |
| 12 | 3BA- Amendment regular-registered persons(B2BA) |
| 13 | 3BAO- Amendment others-registered persons |
| 14 | 3EA and 3FA- Amendment Supplies to SEZ with/without payment of tax |
| 15 | 3GA- Amendment Deemed Exports |
- Input the necessary document details into the table by clicking 'Add Document.'
- To obtain a summary for that particular table, click 'Table Summary.'
- Subsequently, within the 'Add documents' field, tick the appropriate checkboxes:
- Differential percentage of tax rate
- Supply covered under sec. 7 of IGST Act
- Relevant fields will appear based on your selections. Input the data and click 'Save Document.'
- Users can review all table details by clicking the 'Documents Added' section. Please note that sorting, editing, or deleting features are not available in this prototype.
Step 6: View Draft Return
To view the draft Return FORM GST RET-1, click 'VIEW DRAFT RETURN.' The Offline tool will automatically populate this draft return based on the information imported into various tables; these details will be non-editable. However, this specific feature is not operational in the current prototype.