About Form GST ANX-1
1. What is Form GST ANX-1?
Form GST ANX-1 contains details of various outward supplies made by the taxpayer and other supplies like inward supplies liable to reverse charge, import of goods and services, including supply of goods received from SEZ and supplies made through e-commerce operators liable to collect TCS etc. It is an annexure to the return filed by a taxpayer.
2. What are the pre-requisites for uploading details in Form GST ANX-1?
Pre-requisites for uploading details in Form GST ANX-1 are:
- Taxpayer must be registered as regular taxpayer for the tax period.
- Taxpayer must have valid login credentials (i.e. User ID and password).
- For cancelled or surrendered GSTIN, the taxpayer can upload documents for the period during which his/her business remained registered i.e. before the date of cancellation or surrender.
Taxpayers who need to Upload details
3. Who is required to upload details in Form GST ANX-1?
The taxpayers who meet the following criteria are required to upload details in Form GST ANX-1:
- Taxpayers registered as normal/casual/SEZ Developer/SEZ Unit.
- Taxpayers who have made outward supplies or inward supplies attracting reverse charge {import of goods/services, import of goods from SEZ on Bill of Entry (BOE)} or have made supplies through E-Commerce operator etc.
4. Which type of registered taxpayers are not required to upload details in Form GST ANX-1?
The following registered taxpayers are not required to upload details in Form GST ANX-1:
| Type of Registered Taxpayers | Where to file Details? |
| Taxpayers under Composition Scheme | Details to be filled in Form GST CMP-08 and return to be filled in Form GSTR4 |
| Non-Resident taxable person (NRTP taxpayers) | Return to be filled in Form GST GSTR-5 |
| Online Information Database and Access Retrieval Service Provider | Return to be filled in Form GST GSTR-5A |
| Input Service Distributors (ISD) | Return to be filled in Form GST GSTR-6 |
| Tax Deducted at Source (TDS) (Deductor) | Return to be filled in Form GST GSTR-7 |
| E-Commerce Operators Collecting TCS | Return to be filled in Form GST GSTR-8 |
Uploading Options for Form GST ANX-1
5. What are the available modes of preparing Form GST ANX-1?
Form GST ANX-1 can be prepared through following modes:
- Online upload on the GST Portal (if documents to be uploaded are less than 500)
- Upload of supplies details using the New Return Offline Tool
6. Which details in Form GST ANX-1 can be entered on the GST Portal by the taxpayer?
The taxpayer can enter details in the following tables of Form GST ANX-1 on the GST Portal:
- 3A – Supplies to unregistered persons/consumers (B2C)
- 3B – Supplies to registered persons (B2B)
- 3C & 3D – Exports with/without payment of tax (EXP WP/WOP)
- 3E & 3F – Supplies to SEZ with/without payment of tax (SEZ WP/WOP)
- 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)
- 3L – Missing documents (provisional credit availed)
- 4 – Supplies made through e-commerce operators
- 3BAO – Amendment Others-registered persons (B2BAO)
7. Which tables in GST ANX-1 are available to which type of return filer?
Depending upon the turnover, the taxpayers need to file different returns and fill data in different tables, as mentioned below:
- Taxpayers whose aggregate turnover is more than Rs. 5 crores, in the preceding financial year, are required to file the monthly return in Form GST RET-1. Form GST ANX-1 for such taxpayer contains Table 3 (3A to 3L) and Table 4.
- Taxpayers whose aggregate turnover is up to Rs. 5 crores, in the preceding financial year, have the option to file return on quarterly basis. They may also opt to file return on monthly basis. These taxpayers, depending on their kind of supplies, can be of three types:
- Business to Consumer Supplies: Taxpayers making only B2C supplies can opt for Sahaj. Facility to report inward supplies liable to reverse charge are also available under Sahaj. The Form GST ANX-1 of such taxpayer has Tables 3A and 3H only. They, however, cannot make such supplies over e-commerce portals.
- Business to Consumer Supplies and Business to Business Supplies: Taxpayers making B2C and B2B supplies can opt for Sugam. Facility to report inward supplies liable to reverse charge is available under Sugam. The Form GST ANX-1 of such taxpayers has Tables 3A, 3B and 3H only. They, however, cannot make such supplies over e-commerce portals.
- Others: Taxpayers opting for quarterly filing of return, and not opting for Sahaj or Sugam return, or taxpayers making other kind of supplies fall under this category. The formats of return and annexure are same for the monthly filer, that is, Form GST ANX-1 for such taxpayers includes Table 3 (3A to 3L) and Table 4.
Uploading and Editing Details in Form GST ANX-1
8. Can I edit details in Form GST ANX-1?
You can edit any details in Form GST ANX-1, except in the following cases:
- Documents added in Table 3B, 3E, 3F and 3G with Recipient Type as ‘Regular Taxpayer’ can be edited till the cut-off date (that is, 10th of the following month subsequent to the tax period). After this date, the supplier will NOT be able to add/edit the documents.
- Once a document is accepted by the recipient, the accepted document cannot be edited by supplier. If date of acceptance is before 10th of the following month, then supplier can request recipient to unlock/ reset the document, so that he/she can edit it. After 10th of the following month supplier cannot edit a document in any case.
- The details uploaded in Form GST ANX-1 can be edited, before filing of the return of a tax period, for Tables other than 3B, 3E, 3F and 3G.
9. How can I enter Credit or Debit Notes details?
There are no separate tables to enter details of Credit or Debit Notes. The relevant tables include the Document Type drop-down list. To enter details of Credit or Debit Notes, select Credit Note or Debit Note as the Document Type from this list.
10. Do I need to file Form GST ANX-1?
You do not need to file Form GST ANX-1. You only need to upload details in Form GST ANX-1. Form GST ANX-1 will be deemed filed along with the filing of return for the period.
Population of Details in Form GST ANX-2
11. Are the documents uploaded by a supplier in Form GST ANX-1 reflected to the recipient on a real time basis in Form GST ANX-2?
Yes, the documents uploaded by a supplier taxpayer in their Form GST ANX-1 are reflected to the recipient on a real time basis in his/her Form GST ANX-2.
12. Is GST ANX-1 data populated from GST ANX-2?
The flow of documents (or any other document in respect of outward supply) is unidirectional from the supplier to the recipient, i.e. only the supplier will be able to add the documents and the recipient is only allowed to accept or reject such documents (as added by supplier). Only those documents which are rejected by the recipient are available to the supplier taxpayer for amending it further.
13. Is the Input Tax Credit available to a recipient on the basis of outward supplies mentioned in GST ANX-1 of the supplier?
The Input Tax Credit is available to the recipient taxpayer in respect of only those documents that have been reported by the supplier in his/her return and accepted by the recipient taxpayer in his/her ANX-2.
14. Is there a facility to avail credit on missing invoices, not reported by the supplier in GST ANX-1, to the recipient?
Yes, there is a facility available to the recipient taxpayers to avail credit on missing invoices (not reported by the supplier in their GST ANX-1). They can report the same, after two months, in their GST ANX-1 (Table 3L).
Note that this facility of availing credit on provisional basis is not available to taxpayers filing ‘Sahaj’ or ‘Sugam’ returns.
15. Is there any interest or late fee charged on late uploading of details in Form GST ANX-1?
Interest is applicable on late reporting of liabilities for:
- Documents pertaining to the earlier period mentioned in the subsequent period.
- Documents pertaining to this period, for any delay in filing of return, beyond the due date of return filing.
- Interest, as applicable, need to be declared and paid while filing the return.
- There is no separate late fee for uploading details in Form GST ANX-1.
16. Is their auto filing of GST ANX-1 when Form GST RET-1 is filed?
Form GST ANX-1 will be considered deemed filed when Form GST RET-1 is filed by the taxpayer.