GST Council Secretariat fixed target for states for trail use of new return system.


F. No.816/Action  Taken Report- GCG/GSTC/2018


OFFICE  MEMORANDUM Sub: Uploading  of ANX-1  & ANX-2 on a trial basis-reg.

A new GST return system would be introduced from 1st   April 2020 in terms of  the decisions  of

the GST Council in its 3151    meeting and 3ih meeting. In order to smoothen the transition to the new return system, a transition plan was approved by the Council and the same was released for information vide a press release dated 11.06.2019    (copy enclosed). Active participation of taxpayers in this outreach program is imperativefor the success of the new return scheme. In accordance with the transition plan approved by

the Council, GSTN has already  implemented the following measure:


t.              GST New Return Offline Tool has been released on trial basis on the GST Portal

u.          In this trial version of the New Returns Offline Tool,  Form GST ANX-1, Form GST

ANX-2 (with Matching Tool  built in it) and a template for Purchase Register  (which will be used to import data of purchase register for matching) has been released


2.           The purpose of the new return trial is to ensure that the taxpayers familiarize  themselves  with the ANX-1   & ANX-2 framework and workflow before the full-fledged launch of the new return system. In this endeavour, it was desired that tax officials should provide adequate guidance to taxpayers in ensuring their effective  participation in the trial  exercise.  The Revenue Secretary has desired that a target of 10 lakh for trial of new return (upload  FORM GST ANX-1  and FORM GST ANX-2 on the common portal using the oftline utility) be assigned to the Centre and. States each.  Also  he sought suitable  ideas for motivating taxpayers  and giving  recognition to the responsive  taxpayer and tax officials  in the trial operation. CBIC has, accordingly; fixed target to total 10   lakh returns for Central Zones, by dividing the number suitably for each Central Zone based on their taxpayer base, vide CBIC's letter F.No.20/16/21/2019-GST    dated 23.09.2019.


3.          Accordingly, a State-wise  indicative  target  for  trial of New Return   is attached.  This  State target may be further divided into State zone/circles/districts etc.  It is requested to ensure that taxpayers are made aware of the need to familiarize themselves with the timely upload and acceptance of invoices in FORM GST ANX-1 and FORM GST ANX-2 through the offline  utility  available on the common portal. A monthly report of trial done by each State/UT, along  with the name of officer fulfilling  the target and the potential taxpayer participated  actively in such trial may please be sent to this Secretariat, for suitable recognition.


4.           This issues with the approval of the Special  Secretary, GST Council.





Encl.:  As above.                                                                                                                  (Dheeraj Rastogi) Joint Secretary to GST Council







The Commissioner  of Commercial  Taxes,

All States.                                                                           (by e-mail to the State Nodal Officers)


Target  for  numuber   of taxpayers   to upload   ANX-1  &  ANX-2










































  • 20000




  • 500









  • 30000













11"'June 2019


Press Release


Transition plan to the new GST Return


The GST Council in its 3151  meeting decided that a new GST return system will be introduced to facilitate taxpayers. In order to ease transition to the new return system, a transition plan has been worked out. The details of the indicative transition plan are as follows: -


i.   In May, 2019  a prototype of the offiine tool has already been shared on the common portal to give the look and feel of the tool to the users. The look and feel of the offiine tool would be same as that of the online portal. Taxpayersmay  be aware that there are three main components to the new return - one main return (FORM GST RET-l) and two annexures (FORM GST ANX-1 and FORM GST ANX-2).


ii.     From July, 2019, users would be able to upload invoices using the FORM GST ANX-

1 offiine tool on trial basis for familiarisation. Further.users would also be able to view and download, the inward supply of invoices using the FORM GST ANX-2 oftline tool under the trial program. The summary of inward supply invoices would also be available  for view  on the common portal online. They would also be able to import their purchase register in the Offline Tool and match it with the downloaded inward supply invoices to find mismatchesfrom August 2019.


iii.     Between July to September, 2019 (for three months). the new return system {ANX-1

& ANX-2 only) would be available for trial for taxpayers to make themselves familiar. This trial would have no impact at the back end on the tax liability or input tax credit of the taxpayer, In this period, taxpayers shall continue to fulfil their compliances by filing FORM GSTR-1 and FORM GSTR-38 i.e. taxpayers would continue to file their outward supply details  in FORM GSTR-1 on monthly I quarterly basis and return in FORM GSTR-3B on monthly basis. Non-filing of these returns shall attract penal provisions under the GST Act.


iv.    From October, 2019 onwards, FORM GST ANX-1  shall be made compulsory and FORM GSTR-1 would be replaced by FORM GST ANX-1. The large taxpayers (i.e. those taxpayers whose aggregate annual turnover in the previous financial year was more than Rs.  5 Crore) would uploadtheir monthly FORM GST ANX-1 from October,2019 onwards. However,the first compulsory quarterly FORM GST ANX·l to be uploaded by small taxpayers (with aggregate annual turnover in the previous financialyear upto Rs. 5 Crore) would be due only in January, 2020 for the quarterOctober to December. 2019.  It msy  be noted  that  invoices   etc. can be  uploaded  in FORM GST ANX-1 on a continuous basis both by large and small taxpayersfrom October, 2019  onwards. FORM  CST ANX·

2 may be viewed simultaneouslyduring this period but no action shall be allowed on such FORM GST ANX-2.


v.   For October and November, 2019, large taxpayers would continue to file FORM GSTR-38 on monthly basis.  They would file their first FORM GST RET-01 for the month of December, 2019 by 20th January, 2020.


vi.    The small taxpayers would stop filing FORl\1 GSTR-38 and would start filing FORM GST PMT -08 from October, 20 I 9 onwards.They would file their first FORM GST-RET-01 for the quarter October, 2019 to December, 2019 from 2011i January, 2020.


vii.     From January,2020 onwards. all taxpayers shall be filing FORM GST RET-01 and

FORM GSTR-38 shall be completelyphased out.


2. Separate instructions shall be issued for filing and processing of refund applications between October

to December, 2019.