This article compares differences between the existing return filing procedure comprising FORM GSTR 1 and FORM GSTR 3B with the new return filing procedure consisting of FORM GST ANX 1, FORM GST ANX 2, and FORM GST RET 1.
At present, regular taxpayers file invoice-level details of Outward Supply (Sales) in their FORM GSTR 1 and report summary level details of GST liability and credit, and pay their taxes through FORM GSTR 3B. The following table compares information to be reported in the Simplified GST Returns versus what was required in FORM GSTR 1 and FORM GSTR 3B. Each row of the table describes the information that is requested, the tables for the respective tax forms in which that information must be reported, and the level of detail at which the information should be provided. The detail levels are
| Information | New GST Return | GSTR 1 and 3B | ||
|---|---|---|---|---|
| Table | Detail Level | Table | Detail Level | |
| B2C (Small) Sales | ANX 1 Table 3A | State | GSTR 1 Table 7 | State |
| B2C (Large) Invoices | GSTR 1 Table 5 | Document | ||
| B2C (Large) Credit Notes | GSTR 1 Table 9B | Document | ||
| B2B Invoices (other than those attracting reverse charge) | ANX 1 Table 3B, 3E, 3F, 3G | Document | GSTR 1 Table 4A, 6B, 6C | Document |
| B2B Credit Notes (other than those attracting reverse charge) | ANX 1 Table 3B, 3E, 3F, 3G | Document | GSTR 1 Table 9B | Document |
| Export Invoices | ANX 1 Table 3C, 3D | Document | GSTR 1 Table 6A | Document |
| Export Credit Notes | ANX 1 Table 3C, 3D | Document | GSTR 1 Table 9B | Document |
| Tax Liability of Receipt of Advance | RET 1 Table 3C.3 | Total | GSTR 1 Table 11A | State |
| Advances adjusted | RET 1 Table 3C.4 | Total | GSTR 1 Table 11B | State |
| NIL, Exempt and non-GST Supplies | RET 1 Table 3D | Total | GSTR 1 Table 8 | |
| B2B Sales Invoices (attracting reverse charge) | RET 1 Table 3D(3) | Total | GSTR 1 Table 4B | Document |
| Import of Goods |
ANX 1 Table 3J ANX 2 Table 3C |
Document | GSTR 3B Table 4(A)(1) | Total |
| Import of Service | ANX 1 Table 3I | State | GSTR 3B Table 4(A)(2) | Total |
| Inward supplies attracting reverse charge | ANX 1 Table 3H | GSTIN | GSTR 3B Table 3(1)(D) | Total |
| Inward Supplies (B2B) |
ANX 2 Table 3A Auto-populated |
Document | GSTR 3B Table 4(A)(5) | Total |
|
Ineligible ITC ITC Reversal |
RET 1 Table 4B | Total | GSTR 3B Table 4(B), 4(D) | Total |
| HSN Summary |
Not required HSN is reported in B2B data |
GSTR 1 Table 12 | HSN-wise | |
| Summary of Documents issued | Not to be reported | GSTR 1 Table 13 | Total | |