Understanding FORM GST ANX-1: An Overview of Supply Annexures
FORM GST ANX-1 is a crucial annexure introduced under the new GST return system, accompanying the main GST RET-1 return. It serves to detail all outward supplies, inward supplies subject to reverse charge, and imported goods and services, enabling real-time invoice-wise reporting for most transactions. This article elucidates the components of FORM GST ANX-1, outlining its various tables and specific instructions for reporting different types of supplies. It also highlights essential considerations for taxpayers, such as continuous uploading, input tax credit availability for recipients, and rules governing amendments and rejections.
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Understanding FORM GST ANX-1: An Overview of Supply Annexures
Under the refreshed Goods and Services Tax (GST) Return System, taxpayers will engage with a primary return, GST RET-1, alongside two supplementary annexures: GST ANX-1 and GST ANX-2. This return mandates monthly submission for most entities, though smaller taxpayers, defined as those with an annual turnover up to Rs 5 crore, have the option to file on a quarterly basis.
Recent Update:
The new GST return framework is anticipated to launch in October 2020. Until September 2020, the current return filing methodology (comprising GSTR-1, 2A, and 3B) will remain in effect. (This implementation is subject to notifications from the Central Board of Indirect Taxes and Customs (CBIC).)
What is FORM GST ANX-1?
FORM GST ANX-1 serves as an integral annexure to the main GST RET-1 return, introduced as part of the simplified GST return filing system. This annexure is designed to capture detailed information regarding all outward supplies, inward supplies subject to reverse charge, and imported goods and services. Taxpayers are required to report these details on an invoice-by-invoice basis, with the exception of Business-to-Consumer (B2C) supplies. The GST portal facilitates continuous, real-time uploading of these details, making them immediately accessible to recipients for necessary actions within their FORM GST ANX-2.
What are the contents of FORM GST ANX-1?
FORM GST ANX-1 systematically organizes various supply details into specific sections:
- GSTIN: Taxpayers must enter their unique GST Identification Number.
- Basic details: Essential information such as the trade name and legal name will be automatically populated upon entering the GSTIN.
- Details of outward supplies, inward supplies attracting reverse charge, and import of goods and services: These particulars are to be submitted as follows:
| Table No. | Name of the Table | Instructions | Notes |
|---|---|---|---|
| 3A | Supplies made to consumers and unregistered persons (Net of debit / credit notes) | This section requires reporting of all supplies provided to end consumers and unregistered individuals (B2C transactions). | These supplies should be summarized by tax rate, reflecting net amounts after accounting for debit and credit notes. HSN Codes are not necessary here. |
| 3B | Supplies made to registered persons (other than those attracting reverse charge) | Here, all supplies (excluding those subject to reverse charge) made to registered persons (B2B transactions) must be declared. This also includes supplies to entities with TDS or TCS registration, along with any amendments. | Only services (not goods) supplied by an SEZ to a Domestic Tariff Area (DTA) person are reported here. Goods supplied by an SEZ to a DTA person are reported in Table 3K. Supplies to an SEZ unit are reported in Table 3E or 3F. The 'invoice value' should be in column 6, and the 'taxable value' in column 9. For instance, an invoice with a taxable value of Rs 200 and 18% tax (Rs 36) would have a total invoice value of Rs 236. |
| 3C & 3D | Exports with/without payment of tax | Exports conducted with payment of Integrated Tax (IGST) are reported in Table 3C, while exports without tax payment are reported in Table 3D. | The shipping bill or bill of export number available at the time of return filing must be linked to the export invoices. Remaining shipping bill details can be added later via a dedicated portal functionality. |
| 3E & 3F | Supplies to SEZ units/developers with/without payment of tax | All supplies to SEZ units or developers made with tax payment are reported in Table 3E, and those without tax payment in Table 3F, including amendments. | For tax-paid supplies, the supplier can choose to claim a refund, or the SEZ unit can claim Input Tax Credit (ITC) and a refund on unutilized credit post-export, provided the supplier does not claim the refund. |
| 3G | Deemed exports | This section covers all supplies designated as deemed exports, along with any amendments. | The supplier can indicate if they or the recipient of deemed export supplies will claim the refund. If the supplier claims it, the recipient cannot avail ITC on those supplies. |
| 3H | Inward supplies attracting reverse charge (to be reported by the recipient, GSTIN wise for every supplier, net of debit/credit notes and advances paid, if any) | Recipients must report all inward supplies subject to reverse charge here, specified by GSTIN, not invoice-wise. | Advances paid on such supplies are declared in the payment month. Values reported are net of debit/credit notes and advances where tax was already paid. If only an advance is paid without an invoice or supply, the credit appears in FORM GST RET-1 but must be reversed in Table 4; credit can only be availed upon receipt of supply and invoice. |
| 3I | Import of services (net of debit/ credit notes and advances paid, if any) | Imported services are reported here. | Values are net of debit/credit notes and tax-paid advances. Advances are declared in their payment month. Invoice-wise details are not required. Services from SEZ units/developers are excluded. Similar to 3H, credit for advances without supply/invoice appears in FORM GST RET-1 but must be reversed until actual receipt. |
| 3J | Import of goods | This table details taxes paid on imported goods. Since IGST was applied at import, these goods are not re-taxed in this return. IGST and cess amounts paid at the import port are reported to claim ITC. | Any reversals due to credit ineligibility are handled in Table 4B of FORM GST RET-1. |
| 3K | Import of goods from SEZ units / developers on a Bill of Entry | Goods received from SEZ units/developers under a Bill of Entry are reported here by the recipient. These goods were subject to IGST upon clearance into the DTA, and thus are not subject to further tax filing in this return. | SEZ units making such supplies should not include them in Table 3B. Reporting in Tables 3J and 3K is required until data flows online from ICEGATE and SEZ to GSTN. |
| 3L | Missing documents on which credit has been claimed in T-2 /T-1 (for quarter) tax period and supplier has not reported the same till the filing of return for the current tax period | Recipients must provide document-wise details for claimed credits where suppliers have not yet uploaded supply details. This applies if suppliers haven't reported supplies after two tax periods for monthly filers, or one tax period for quarterly filers. If the supplier later uploads the invoice, the recipient must reverse the credit in Table 4B(3) of FORM GST RET-1 to prevent duplicate claims. | |
| 4 | Details of the supplies made through e-commerce operators liable to collect tax under section 52 (out of any outward supplies declared in table 3) | All supplies facilitated by e-commerce operators subject to tax collection under Section 52 are reported here at a consolidated level, even though they are also included in Table 3. |
General Instructions on Document Uploading:
For all tables within the '3' series, debit/credit notes issued by the supplier for supplies not attracting reverse charge should be reported in their respective tables. If a debit/credit note is issued solely for a tax rate difference, the taxable value should be reported as 'Zero' to maintain accurate liability computation, with only the tax amount reported.
Important Considerations for Taxpayers Filing FORM GST ANX-1
- Suppliers have the flexibility to continuously upload documents in real-time.
- Documents for a current or previous tax period, uploaded within the current return filing period, will contribute to the supplier's tax liability in the return where they are submitted.
- Recipients can claim input tax credit during a tax period based on documents uploaded by the supplier up to the 10th of the month following the filing month, or the 10th of the month following the quarter for quarterly filers.
- Uploaded document details will be available to recipients in FORM GST ANX-2, allowing them to accept, reject, or keep documents pending.
- Supplies subject to reverse charge are to be reported exclusively by the recipient, not the supplier, in this annexure.
- Reporting the Place of Supply (POS) is mandatory for all transactions. For intra-State supplies, the POS is the supplier's registered State.
- The applicable IGST rate can be selected from a drop-down menu. For intra-State supplies, the tax rate is half of the Integrated tax rate, equally divided between Central and State/UT tax. Applicable cess should be reported in the cess column.
- Negative values resulting from netting off debit/credit notes can be reported as they are.
- Suppliers with an annual aggregate turnover exceeding Rs 5 crores, and those involved in imports, exports, and SEZ supplies, must upload HSN-level data. Other taxpayers (up to Rs 5 crores turnover) may report HSN codes optionally or leave the field blank.
- The system automatically calculates tax amounts based on taxable value and rate; these amounts cannot be edited unless by issuing debit/credit notes. However, taxpayers manually report the Cess amount.
- Documents rejected by a recipient are communicated to the supplier only after the recipient files their return.
- The new return system allows editing or amendment of details solely from the supplier's end. Recipients can reset, unlock, or reject documents, but only the supplier can edit or amend them.
- Rejected documents can be modified by the supplier before filing any subsequent monthly or quarterly return. Credit for these edited documents becomes available to the recipient in the next open FORM GST ANX-2. The liability for such edited documents is accounted for in the tax period when the supplier initially uploaded them.
- A facility will be provided to shift documents to the correct table if they were reported incorrectly, eliminating the need for amendment.
- Suppliers can amend documents related to supplies made to composition taxpayers, Input Service Distributors (ISD), Unique Identification Number (UIN) holders, etc., independently of the recipient's actions (accept/reject/pending).
- Documents from periods prior to the current return filing system can be uploaded in the relevant tables of this annexure, provided they were not already included in the former FORM GSTR-1.
Further Reading
Frequently Asked Questions
What is the primary purpose of FORM GST ANX-1?
FORM GST ANX-1 is an annexure designed to capture detailed information about outward supplies, inward supplies subject to reverse charge, and imported goods and services under the new GST return system, aiding in real-time reporting and reconciliation.
Who is required to file FORM GST ANX-1?
All taxpayers operating under the new GST return system, except for small taxpayers who opt for quarterly filing, will submit details into FORM GST ANX-1 as part of their monthly or quarterly return cycle.
How are B2C supplies reported in FORM GST ANX-1?
B2C (Business-to-Consumer) supplies are reported in Table 3A of FORM GST ANX-1 in a summarized form, categorized by tax rate and net of any debit or credit notes, without the requirement for HSN codes.
Can a recipient edit details in FORM GST ANX-1?
No, recipients cannot directly edit or amend documents in FORM GST ANX-1. They can accept, reject, or mark documents as pending, but only the supplier has the authority to edit or amend the details.
What happens if a supplier uploads documents for a previous period in the current return?
Documents from previous periods, if not already included in GSTR-1, can be uploaded in the relevant tables of FORM GST ANX-1 during the current return filing period. These will be accounted for in the tax liability of the period when they are uploaded.