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Guide to Submitting GST ANX-1 Data with the GST New Return Offline Tool

This article describes the now-withdrawn process for uploading GST ANX-1 data using the GST New Return Offline Tool. It details the steps involved, from setting up a taxpayer profile and preparing the ANX-1 annexure by either manual entry or data import, to generating and finally uploading the JSON file to the GST Portal. Although the new GST return system was discontinued in December 2019, this guide provides insight into its intended workflow.

📖 3 min read read🏷️ GST ANX-1

Initially, the GST New Return Offline Tool allowed users to become acquainted with the return formats of the then-proposed GST return system on a trial basis. Nevertheless, this new GST return system was discontinued in December 2019. Subsequent enhancements have been implemented in the existing GST return filing framework, which taxpayers continue to use through forms such as GSTR-1, GSTR-2B, and GSTR-3B. The annexures associated with the primary RET return, specifically GST ANX-1 and GST ANX-2, were accessible both online and offline. To utilize the offline functionality, users had to download and install the GST New Return Offline Tool. This guide outlines the steps that were applicable prior to its withdrawal.

Setting Up a Profile in the Offline Utility

  1. Upon launching the utility, users could select 'Manage Profile' to either add or modify existing profiles.
  2. To create a new taxpayer profile, users would click 'Add Profile' and input necessary information like GSTIN and trade name. After entering all details, clicking 'Save' would complete the process.
  3. A confirmation message, 'Profile is saved successfully', would then appear on the display.
  4. Users could return to the primary menu by selecting the 'Back' button.
  5. Established profiles were editable via 'Modify Profile', located under 'Manage Profile' on the home screen. The tool also allowed searching for specific profiles and offered options to edit or remove them after creation.

Preparing GST ANX-1

  1. To begin, open the offline utility and select the appropriate GSTIN from the dropdown menu.
  2. The Trade/Legal name and Return Type fields will automatically populate.
  3. Users are required to manually specify the Financial Year and Tax Period.
  4. After making these selections, click 'Proceed'.
  5. A dashboard will then appear, featuring various sections such as 'Annexure of Supplies (GST ANX-1)' and 'Annexure of Inward Supplies (GST ANX-2)'.
  6. Choose the 'Prepare Offline' button under 'Annexure of Supplies (GST ANX-1)' to access the GST ANX-1 dashboard.

This dashboard provided the following key functionalities:

  • Import Excel/CSV files: Enabled importing data into the tool from Excel or CSV files. CSV files could be used for single section/table data, while Excel files supported importing data for all tables simultaneously.
  • Open downloaded JSON files: Allowed users to import GST ANX-1 JSON files, previously downloaded from the GST portal, into the offline tool.
  • Remove data in all tables: Provided an option to clear all data across all tables within the offline utility.
  • Generate JSON file to upload: Facilitated the creation of a JSON file for uploading the offline-prepared GST ANX-1 to the GST portal.
  • Export to Excel: Permitted exporting all entered details from the offline tool into an Excel file.
  1. Data entry into the offline tool could be performed either manually or through import.
  • To enter data manually, users selected the desired table from the following list:
  • 3A – Supplies to unregistered persons/consumers (B2C)
  • 3B – Supplies to registered persons (B2B)
  • 3C & 3D – Exports with/without payment of tax (EXP)
  • 3E & 3F – Supplies to SEZ with/without payment of tax (SEZ)
  • 3G – Deemed exports (DE)
  • 3H – Inward supplies attracting reverse charge (RCM)
  • 3I – Import of services (IMPS)
  • 3J – Import of goods (IMPG)
  • 3K – Import of goods from SEZ units/developers (IMPG SEZ)
  • 4 – Supplies made through e-commerce operators

For example, for table '3A – Supplies to unregistered persons/consumers (B2C)', users would minimize 'Table Summary', click 'Add Document', select the relevant checkbox ('Differential % of tax rate' or 'Supply covered under sec 7 of IGST Act'), and then input the required data. Clicking the '(+)' button would display the 'Item Details' field, where data was entered before clicking 'Save Document'.

  • For importing data, users had the choice of Excel or CSV files. Selecting 'Import Excel/CSV files' from the dashboard would present import options. -- To import a CSV file, users chose a table from a dropdown list, then selected the prepared CSV file by clicking 'Import CSV'. Templates for CSV files were available when downloading the offline tool.

Note: Users would receive warning messages confirming their intent to proceed with the import, to which they needed to respond 'Yes'.

Successful data import resulted in automatic population of the respective tables within the offline utility.

  1. To review a 'Table Summary' of entered data, users would select a specific table and click 'Table summary'. This summary could be viewed either document-wise or recipient-wise. Clicking 'Back' returned to the main dashboard.
  2. After completing data entry across all relevant tables, users could click 'View consolidated summary' on the main dashboard to see an overall summary.
  3. To preview any part of the GST RET-1 draft, 'Draft Return' could be selected. This draft was for viewing purposes only and could not be edited.
  4. Once GST ANX-1 was finalized, the next step involved generating the JSON file for upload to the GST Portal.

Generating the JSON Submission File

  1. To create the JSON file intended for upload to the GST Portal, select 'Generate JSON file to upload' from the primary dashboard.
  2. The system would then generate and download a JSON file, typically saving it to the 'Downloads' directory on the user's computer.
  3. Once downloaded, this JSON file was ready for submission to the GST Portal.

Uploading the JSON File to the GST Portal

  1. Users would log in to the GST Portal using valid credentials to reach the GST homepage.
  2. Navigate to 'Services', then 'Returns', and finally click on 'File Returns (Beta)'.
  3. The 'New Return (Trial)' page would appear. Here, users selected the appropriate financial year, return filing period, and other relevant details.
  4. Click 'Proceed'.
  5. An option to upload the JSON file would be presented. Users clicked 'Choose File' and selected the prepared JSON file from their device.
  6. The GST Portal would then initiate data validation, a process that could take up to 15 minutes.
  7. Following successful validation, the data would be imported into the system.

Further Reading

Frequently Asked Questions

What is GST ANX-1?
GST ANX-1 was an annexure for reporting outward supplies, inward supplies attracting reverse charge, and import of goods and services under the now-withdrawn new GST return system in India.
Why was the new GST return system withdrawn?
The new GST return system, including forms like ANX-1 and ANX-2, was introduced on a trial basis but was eventually withdrawn in December 2019, leading to improvements in the existing GSTR-1, GSTR-2B, and GSTR-3B filing system.
Which forms are currently used for GST return filing in India?
Currently, taxpayers in India typically use forms GSTR-1 for outward supplies, GSTR-3B for summary returns, and GSTR-2B for input tax credit (ITC) statements.
Can I amend a GST return after it's filed?
No, GST returns cannot be directly amended after filing. However, errors can typically be rectified in subsequent return periods through amendments or adjustments.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) refers to the credit that a taxpayer receives for taxes paid on inputs used for manufacturing goods or providing services, which can be offset against their output tax liability.

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