FORM GST ANX 2 contains details of inward supplies as uploaded by supplier in their Form GST ANX 1 (and GSTR 5 and GSTR 6), and recipient needs to take action by either accepting or rejecting these documents, or marking them as pending.
Action can be taken only in Table 3A in Form GST ANX-2. Table 4 and 5 are for view only.
You can take following actions in a document in Form GST ANX 2:
Accept – If the details in GST ANX 2 are correct and can be accepted by you.
Reject – If the details in GST ANX 2 are not correct and cannot be accepted by you. Documents with the Reject status will flow to supplier’s GST ANX 1 after filing of return.
Pending – If the supplies are not yet received or the goods are under examination etc., the same can be kept pending. Documents with the Pending status will continue to appear in your GST ANX 2 in the next period after filing of return.
Document that has not been marked as Accept, Reject or Pending will be deemed to have been accepted by default.
The Trial version currently only has the option to Accept.
No, it is not mandatory for you to take action for all the documents. You may choose to either accept, reject or keep the document pending by selecting the appropriate button. However, if you don’t take any action (i.e. Accept, Reject, Pending), the document will be treated as deemed accepted on filing of return.
You cannot edit any details in Form GST ANX 2.
Yes, you can change the action any number of times till the return is filed on the GST Portal.