Comparison to old Return filing procedure

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

  • Document - Whether the full Invoice or Credit/Debit Note has to be Reported
  • GSTIN - Information is consolidated at level of a GSTIN (Supplier or Customer)
  • State - Information is consolidated for each state
  • Total - Only the total is reported
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
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