Trial version of offline tool of new GST return released

Goods and Services Tax Network (GSTN) has recently released trial version of offline tools of GST forms related to supply of goods and services. An official statement says that the offline tools have been released for Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2), GSTN.

These two forms would be part of the proposed GST Return filing system under which a taxpayer would have to file FORM GST RET-1 (Normal) or FORM GST RET-2 (Sahaj) or FORM GST RET-3 (Sugam) on either monthly or quarterly basis.

The offline tools can be downloaded for filing GST returns. The outward supplies will be detailed in GST ANX-1 while GST ANX-2 will contain details of inward supplies auto-populated mainly from the suppliers’ GST ANX-1. It will also contain details auto-populated from Form GSTR-5 and Form GSTR-6.

The release also stated, “The taxpayer will be required to take action on details of inward supplies contained in Form GST ANX-2 by accepting or rejecting the entries. The taxpayer can also keep the invoice pending by marking the entry accordingly.”