To prepare Annexure in Form GST ANX-1:
1. Login to the GST Portal. Navigate to Services > Returns > New Return (Trial). Alternatively, click the NEW RETURN (TRIAL) button on the dashboard.
2. Select the Financial Year, Return Filing Period, Form/Return (as GST ANX-1: Annexure of supplies) and Preparation Mode (as Online) from the drop-down lists and click PROCEED.
Note: Click the HELP button to view the details related to this particular screen.
3. The Questionnaire page will be displayed with a list of questions. Select the Declaration checkbox and click OK.
Note:
- The Questionnaire need to be mandatorily filled for the first time only. In case you want to enter details in any other table later, which was not selected here, you can click the ADD/REMOVE TABLES button on the ANX-1 Dashboard page on the next screen. You will be navigated back at the ANX-1 Questionnaire page for making selection of tables again.
- You need to select the options for questions as YES, in order to enter details in the selected tables, in the next screen.
- You need to answer all the questions to proceed to the next screen.
4. From the ANX-1 Dashboard, select an appropriate table from the drop-down list to view, enter, or edit details in that table.
Note:
- Here, we will discuss Table 3B – Supplies to registered persons (B2B) to show how to enter details of supplies made to registered persons.
- This table includes supplies made through e-commerce operators liable to collect TCS under Section 52 of the CGST Act, 2017. Such supplies can only be made by Normal (Quarterly) and Normal (Monthly) return filers. These details also need to be entered in Table 4.
- Table 3B is applicable for Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
Note: To view the updated details entered in the tables, click the Refresh icon on the top right corner of the screen.
5. Select the applicable Differential % of tax rate or Supply Covered under Sec 7 of IGST Act check-boxes. Based on your selection, the relevant fields get displayed.
Note:
- Select Differential % of tax rate and Supply Covered Under Sec 7 of IGST Act checkboxes, only if applicable.
- Document-wise details are to be entered in this table.
- Outward supplies that attract reverse charge are not to be entered in Table 3B.
6. Enter the Document (Invoice or Credit note or Debit note) details issued to registered recipients and click the Add (+) button.
7. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE DOCUMENT.
Note:
- You may add or delete data using the icons in the Actions column.
- Make sure you enter HSN and for services it must be entered in 6 digit HSN Code.
8. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page.
You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.
Note:
- The Status column shows Uploaded for the uploaded records.
- To edit or delete the added details, click the Edit/Delete icons under the Actions column.
- To search in the list of added records, enter the relevant text/value in the Search field.
- To view records per page, select the required number of records from the Records Per Page drop-down list.
- To download the added details in the CSV format, click the Download CSV link.
9. Once the details are added in a table, navigate back to ANX-1 Dashboard to select another table from the drop-down list to add details.
Adding Details in Other Tables
A. Table 3A – Supplies to unregistered persons/consumers (B2C)
In Table 3A, enter details of supplies made to unregistered persons and consumers.
Enter consolidated details for each Place of Supply (PoS), tax rate-wise.
Note:
- Document-wise details are not to be entered in this table.
- It is applicable for Sahaj (Quarterly), Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
- If a supplier is supplying at the rate of 5% with the places of supply as Delhi and Mumbai, then he/she needs to enter separate rows for each place of supply. Also, if a supplier has a supply at the rate of 5% and 12% with a single place of supply (Delhi), he/she needs to enter two rows for each tax rate with Delhi as Place of Supply.
B. Table 3C & 3D – Exports with/without payment of tax (EXP)
In Table 3C&3D, enter details of exports (i.e. Integrated tax or IGST) with or without payment of tax. Select either Export with payment or Export without payment, as applicable, from the Export Type drop-down list. Enter Port Code, Shipping Bill No./ Bill of Export No. and Shipping Bill Date/ Bill of Export Date or upload details without Port Code and Shipping Bill details. These details can be entered later also.
Note:
- Enter invoice level details for each tax rate.
- In case of exports with payment, enter only the rate of tax and IGST is auto-populated.
- In case of exports without payment of taxes, IGST is not applicable.
- HSN is mandatory and for services it must be entered in 6 digit HSN Code.
- It is applicable for Normal (Quarterly) and Monthly return types.
C. Table 3E & 3F – Supplies to SEZ units/developers with/without payment of tax (including edit or amendment) (SEZ)
In Table 3E & 3F, enter details of supplies made to SEZ units/developers with or without payment of tax (i.e. Integrated tax or IGST). Select SEZ Supplies with payment of Tax or SEZ Supplies without payment of Tax from the GST Payment drop-down list.
In case of SEZ Supplies with payment of Tax, the Would You Claim Refund drop-down list gets displayed. Select Yes if you are claiming refund or No in case SEZ unit or developer is claiming refund.
Note:
- The Recipient GSTIN must be registered as a SEZ on the GST Portal for entering details in Table 3E & 3F.
- Enter invoice level details for each tax rate.
- HSN is mandatory and for services it must be entered in 6 digit HSN Code.
- It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
D. Table 3G – Deemed exports (DE)
In Table 3G, enter details of supplies notified as Deemed Exports. In case, you want to claim refund, select Yes from the Would you claim Refund drop-down list, else, select No.
Note:
- Document wise details needs to be entered in this table.
- Enter invoice level details for each tax rate.
- HSN is mandatory and for services it must be entered in 6 digit HSN Code.
- It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
E. Table 3H – Inward supplies attracting reverse charge (RCM)
In Table 3H, enter details of inward supplies which attract reverse charge. Enter the consolidated details (net of debit/credit note and advances). GST Portal automatically selects type of supply – Inter-State or Intra-State based on POS.
Note:
- Add documents on the basis of Supplier GSTIN or PAN. Document wise details are not to be entered in this table.
- Enter invoice level details for each tax rate.
- Enter the GSTIN of supplier if the Supplier Type is selected as ‘Registered’. In case, supplier’s GSTIN is not available, PAN is required to be mentioned.
- Select type of supply – Inter-State or Intra-State.
- Enter the consolidated summary of supplies received on reverse-charge mechanism, HSN-wise.
- It is applicable for Sahaj (Quarterly), Sugam (Quarterly), Normal (Quarterly) and Normal (Monthly) return filers.
F. Table 3I – Import of Services (IMPS)
In Table 3I, enter details of services which have been imported. Enter consolidated details, net of Credit Note and Debit Note and advance tax paid, if any, for each PoS (Place of Supply). You need to select the place of supply (mandatory) and then, enter the item details.
Note:
- Document wise details are not to be entered in this table.
- Enter invoice level details for each tax rate.
- HSN is mandatory and for services it must be entered in 6 digit HSN Code.
- The HSN code is mandatory.
- It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
G. Table 3J – Import of Goods (IMPG)
In Table 3J, enter details of goods which have been imported.
Note:
- Document wise details are to be entered in this table.
- Enter invoice level details for each tax rate.
- The Document Type is always Bill of Entry.
- The Bill of Entry number, date and value are mandatory fields to be entered.
- Supply Type will always be Inter-State.
- Enter the five-digit or six-digit alpha numeric code of port through which goods were exported. This is not required in case of export of services.
- The HSN Code and Place of Supply are mandatory fields.
- It is applicable for Normal (Quarterly) and Monthly return types.
H. Table 3K – Import of goods from SEZ units on a Bill of Entry (IMPG SEZ)
In Table 3K, enter details of goods received from SEZ units/developers on a Bill of entry.
Note:
- The Supplier GSTIN is mandatory.
- Enter invoice level details for each tax rate.
- The Document Type will always be Bill of Entry. The Bill of Entry number, date and value are also mandatory.
- Supply Type will always be Inter-State.
- Document wise details are to be entered in this table.
- Enter the five-digit or six-digit alpha numeric code of the port through which goods were exported. This is not required in case of export of services.
- The Place of Supply and the HSN Code are mandatory fields.
- It is applicable for Normal (Quarterly) and Monthly return types.
I. Table 3L – Missing documents (provisional credit availed)
In Table 3L, enter details of invoices two tax periods ago (for monthly filers) or previous tax period (for quarterly filers) not yet uploaded by the supplier, for availing provisional input tax credit.
Note: It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
This feature is not available in Trial (BETA) of New Return.
J. Table 4 – Supplies made through e-commerce operators
In Table 4, enter details of supplies made through e-commerce operators liable to collect tax at a consolidated level, although these supplies have already been reported in Table 3.
Note:
- Enter consolidated details for each E-commerce operator (net of debit/credit notes).
- Document wise details are not to be entered in this table.
- Tax amount needs to be entered manually.
- It is applicable for Normal (Quarterly) and Normal (Monthly) return filers.
10. Once all the required details are entered, navigate BACK to go to the ANX-1 Dashboard page.
11. Click VIEW CONSOLIDATED SUMMARY to view the consolidated summary of complete Form GST ANX-1. In case the available summary is not the most updated one, a message will get displayed indicating the same. Click the here link in the message to generate the updated summary. The updated summary is generated and the summary generation date and time is reflected on the screen.
12. Click the DOWNLOAD GST ANX-1 SUMMARY (PDF)/ DOWNLOAD GST ANX-1 DETAILS (EXCEL) button to download the Form GST ANX-1 summary in PDF or the Excel format.
13. Navigate BACK to go back to the New Return (Trial) page.
Note:
1. Form GST ANX-1 will be deemed filed along with filing of return for the period.
2. Documents uploaded by the supplier in Form GST ANX-1 are reflected on a near real time basis in Form GST ANX-2 of the recipient.
3. Form GST ANX-1 is not required to be filed, but details need to be uploaded only.