Form GST ANX-1 contains details of outward supplies, inward supplies liable to reverse charge and import of goods and services. It is an annexure to the return to be filed by a regular taxpayer.
Pre-requisites for uploading details in Form GST ANX-1 are:
1) Taxpayer should be registered as regular taxpayer for the tax period.
2) Taxpayer should have valid login credentials (i.e. User ID and password).
3) For cancelled/surrendered GSTIN, taxpayer will be able to upload documents for period during which he/she remains as active taxpayer.
1) Monthly Filer: Taxpayer whose aggregate turnover was more than Rs. 5 crores in the preceding financial year, will need to file the monthly return Form GST RET-1. Form GST ANX-1 for such taxpayer will have Table 3 (3A to 3L) and Table 4.
2) Quarterly Filer: Taxpayer whose aggregate turnover was upto Rs. 5 crores in the preceding financial year will have an option to file return on quarterly basis. Such taxpayer may opt to file at monthly frequency also. There will be three types of quarterly returns, namely:
a) Sahaj – Taxpayer making B2C supplies only can opt for filing quarterly return under this category. Facility to report inward supplies liable to reverse charge will also be available under this category. The Form GST ANX-1 of such taxpayer will have Table 3A and 3H only.
b) Sugam – Taxpayer making B2C and B2B supplies can opt for this category of quarterly return filing. Facility to report inward supplies liable to reverse charge will also be available under this category. The Form GST ANX-1 of such taxpayer will have Table 3A, 3B and 3H only.
c) Quarterly (Normal) – Taxpayer opting quarterly filing of return but not opting for Sahaj or Sugam return will fall under this category. Format of return and annexure will be same as for the monthly filer.
Details for following Tables of Form GST ANX-1 can be entered by taxpayer 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)
4- Supplies made through e-commerce operators
You can edit any details in Form GST ANX-1 except in following cases:
1) Documents added in Table 3B, 3E, 3F and 3G with supplier type as ‘Regular taxpayer’, can be edited till the cut-off date (i.e., 10th of the following month subsequent to the tax period).
2) Once a document is accepted by the recipient, you cannot edit the accepted document.
3) The details uploaded in Form GST ANX-1 can be edited post the return for the period is filed.
There are no separate tables for Credit or Debit Notes. In relevant tables there is a dropdown for selecting ‘Document Type’. If applicable Credit or Debit Note may be selected from this dropdown.
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 filing of return for the period.
Documents uploaded by Supplier in Form GST ANX-1 are reflected to a registered recipient on a real time basis in his Form GST ANX-2.
Interest would be applicable on late reporting of liabilities (i.e. Documents pertaining to earlier period). Interest would be applicable for documents pertaining to this period for any delay beyond the due date of return. Interest as applicable needs to be declared and paid in return. There is no separate late fee for Form GST ANX-1.