Navigating Actions in GST ANX-2 Using the Offline Return Tool
This guide details the process of interacting with GST ANX-2 using the Goods and Services Tax New Return Offline Tool. It covers selecting your GSTIN, downloading JSON data from the GST portal, and opening this file within the offline application. The article further explains how to import and match your purchase register data, take necessary actions on inward supply documents, and finally, generate and upload the processed JSON file back to the GST portal for submission.
The Goods and Services Tax (GST) New Return Offline Tool is available in a trial phase, enabling users to become acquainted with the updated return formats. Presently, only the GST ANX-1 (Annexure of Supplies) and GST ANX-2 (Annexure of Inward Supplies) are accessible through both online and offline channels. Although referred to as an "offline" tool, it requires internet connectivity for two key actions: downloading the JSON file from the GST portal before matching it with the purchase register, and subsequently uploading the processed JSON data back to the portal to submit ANX-2. Users must first download and install the GST New Return Offline Tool. This guide outlines the procedures for taking actions within GST ANX-2 after the offline tool has been installed.
Recent Updates on GST Return System As of March 14, 2020, the new GST return system was projected for implementation starting October 2020. The existing return filing framework, including GSTR-1, GSTR-2A, and GSTR-3B, was slated to continue until September 2020. These dates were subject to official notification by the CBIC (Central Board of Indirect Taxes and Customs).
Selecting a GSTIN in the Offline Tool
Once the offline tool is opened, select the relevant GSTIN from the available profiles. The system will automatically display the Trade/Legal Name and Return Type. Users need to manually specify the Financial Year and Tax Period. After these selections, proceed to the main screen. This screen presents various options under 'Annexure of Supplies (GST ANX-1)' and 'Annexure of Inward Supplies (GST ANX-2)'. Choose the appropriate option under Annexure of Inward Supplies (GST ANX-2) to proceed with necessary actions.
Downloading the JSON File from the GST Portal
To obtain the JSON file from the GST portal, navigate to www.gst.gov.in in a web browser. Log in using your credentials. From the menu, select 'Services', then 'Returns', followed by 'File Returns (Beta)'. On the File Returns page, select the Financial Year, Return Filing Period, applicable Form/Return, and Preparation Mode from the dropdowns, then click 'Proceed'. To download all details at once, click 'Generate JSON File to Download'. Alternatively, specific table details can be downloaded by selecting the table and period. Once the JSON file is successfully downloaded, a confirmation message will appear, and the file will be saved in your system's 'Downloads' folder. This JSON file contains auto-filled ANX-2 data based on your suppliers' reported details.
Opening the Downloaded JSON File
Within the offline tool, select 'Open Downloaded JSON File' under 'Annexure of Inward Supplies (GST ANX-2)'. Choose the JSON file that was downloaded in the previous step and click 'Open'. A pop-up box with important information will appear; review it and click 'OK'. A dashboard will then be displayed, featuring functionalities such as 'Open Downloaded JSON File', 'Remove Data in all Tables', 'Matching Tool', 'Export to Excel', and 'Generate JSON File to Upload'. Select the desired tile to utilize any of these features.
Importing and Viewing the Purchase Register
From the dashboard, click on the 'Matching Tool' tile. You will find an option to import an Excel/CSV file. Select your purchase register file and click 'Open'. It is important to note that Excel/CSV templates for maintaining the purchase register are provided when the offline tool is downloaded. Using these templates simplifies importing entries into GST ANX-2 and matching them with data from the GST portal. Purchase registers in other formats may not be imported successfully. After importing the purchase register, a 'Summary of Purchase Register' will be displayed. You have three options: 'Remove Purchase Register', 'View Purchase Register', or 'Match'. To review the imported transactions, click 'View Purchase Register', which allows viewing details either 'Summary-wise' or 'Document-wise'. To remove all imported purchase register entries, click 'Remove Purchase Register', which will reset the summary to zero. To compare your imported purchase register entries with the GST ANX-2 data, click 'Match'. Here are the Steps to use the Matching Tool to match the purchase register with the entries in Form GST ANX-2.
Taking Actions in GST ANX-2 After Matching
Once the matching process is complete and results are visible, actions can be taken in GST ANX-2. Select the specific table requiring action, such as 'Table 3A – Supplies received from registered persons (B2B)'. To view a summary of accepted, rejected, or pending documents, click 'Table Summary' (click again to collapse). Actions can be performed by reviewing details either 'supplier-wise' or 'document-wise'. In the supplier-wise view, click the '+' button next to a GSTIN to expand and view all documents related to that GSTIN. For specific document details, click the 'Expand' icon in the document number field. The matching results will show reasons, and you can choose to 'Accept' if details are accurate, 'Reject' if incorrect, or 'Pending' if confirmation is not yet possible. Click 'Confirm' to save your actions or 'Reset' to undo them. To return to the main menu, click 'Back'. This process can be repeated for all relevant tables. To see the consolidated summary based on your actions, click 'View Summary of GST ANX-2', which also allows viewing individual action summaries. Additionally, 'View Table 4 of GST ANX-2' provides a summary of input tax credit based on actions taken across various tables. Finally, 'View Draft Table 4 of Return' allows you to review the draft return.
Generating and Uploading the JSON File
After the return is finalized, click 'Generate JSON File to Upload' on the main dashboard. The JSON file will be generated and typically saved in your system's 'Downloads' folder. This generated JSON file must then be uploaded to the GST portal. To do this, go to www.gst.gov.in and log in with your credentials. Navigate to 'Services', then 'Returns', and select 'File Returns (Beta)'. Choose the Financial Year, Return Filing Period, Form/Return, and Preparation Mode from the dropdowns, then click 'Proceed'. Click the 'Choose File' button, select the JSON file generated by the offline tool, and click 'Open'. A message will confirm successful file upload. The GST portal may take up to 15 minutes to validate the data. Upon successful validation, the status will update to 'Processed Successfully'.