Form ANX 1
ANX 1 is the Annexure of outward supplies, imports, and inward supplies attracting reverse charge
- Form ANX 1
- Table 3 - Details of Outward supplies, Inwards supplies
- Table 3A - B2C Supplies (Net of debit/credit notes)
- Table 3B - B2B Supplies made to registered persons
- Table 3C - Exports with Payment of Tax
- Table 3D - Exports without Payment of Tax
- Table 3E - Suppies to SEZ with Payment of Tax
- Table 3F - Supplies to SEZ without Payment of Tax
- Table 3G - Deemed Exports
- Table 3H - Inward Supplies (Net debit/credit notes & advances paid)
- Table 3I - Import of Services (Net debit/credit notes & advances paid)
- Table 3J - Import of Goods
- Table 3K - Import of Goods from SEZ (Bill of entry)
- Table 3L - Missing documents on which credit has been claimed in T-2 /T-1 (for quarter) tax period and supplier has not reported the same till the filing of return for the current tax period
- Table 4 - Details of Supplies (e-commerce)
- Table 3 - Details of Outward supplies, Inwards supplies
Table 3 - Details of Outward supplies, Inwards supplies
Table 3A - B2C Supplies (Net of debit/credit notes)
All supplies made to consumers and un-registered persons (i.e. B2C) shall be reported in this table. Supplies shall be reported tax rate wise and net of debit / credit notes. HSN Code is not required to be reported in this table.
Table 3B - B2B Supplies made to registered persons
- All supplies (other than those attracting reverse charge) made to registered persons (GSTIN/UIN holders i.e. B2B) shall be reported in this table. Reporting of supplies made to Government department and other entities having TDS registration or through persons having TCS registration shall also be reported here. This would include amendments, if any.
- Supply of goods made by SEZ units / developers to persons located in domestic tariff area (DTA) shall not be reported in this table as the same will be treated as imports by the recipient who shall report the same in table 3K.
- Supply of services made by SEZ units to persons located in domestic tariff area (DTA) shall be reported by the SEZ unit / developers in this table.
- Supply of goods or services made to SEZ units / developers shall not be declared in this table and shall be reported in table 3E or 3F, as the case may be.
- The “value” in column 6 shall be the “invoice value” whereas the “taxable value” shall be reported in column 9.
Table 3C - Exports with Payment of Tax
Export with payment of tax (Integrated tax) shall be reported in table 3C while those without payment of tax shall be reported in table 3D. Shipping bill / bill of export number available (till the date of filing of return) may be reported against export invoices. Details of remaining shipping bills can be reported after filing the return. A separate functionality for updation of details of shipping bill / bill of export in table 3C or table 3D will be made available on the portal.
Table 3D - Exports without Payment of Tax
Export with payment of tax (Integrated tax) shall be reported in table 3C while those without payment of tax shall be reported in table 3D. Shipping bill / bill of export number available (till the date of filing of return) may be reported against export invoices. Details of remaining shipping bills can be reported after filing the return. A separate functionality for updation of details of shipping bill / bill of export in table 3C or table 3D will be made available on the portal.
Table 3E - Suppies to SEZ with Payment of Tax
All supplies made to SEZ units / developers shall be reported in table 3E and 3F depending upon whether the supplies are made with payment or without payment of tax respectively. This would include amendments, if any. -In case of supplies made with payment of tax, the supplier will have an option to select if the supplier or the SEZ units / developers will claim refund on such supplies. If the supplier is not availing refund, only then the SEZ units / developers will be eligible to avail input tax credit and claim refund for such credit after exports by them.
Table 3F - Supplies to SEZ without Payment of Tax
- All supplies made to SEZ units / developers shall be reported in table 3E and 3F depending upon whether the supplies are made with payment or without payment of tax respectively. This would include amendments, if any.
- In case of supplies made with payment of tax, the supplier will have an option to select if the supplier or the SEZ units / developers will claim refund on such supplies. If the supplier is not availing refund, only then the SEZ units / developers will be eligible to avail input tax credit and claim refund for such credit after exports by them.
Table 3G - Deemed Exports
- All supplies treated as deemed exports shall be reported in this table. This would include amendments, if any.
- Supplier shall declare whether refund will be claimed by him or the recipient of deemed export supplies will be availing refund on such supplies. If refund is to be claimed by the supplier, then recipient will not be eligible to avail input tax credit on such supplies.
Table 3H - Inward Supplies (Net debit/credit notes & advances paid)
- All supplies attracting reverse charge shall be reported by the recipient. Only GSTIN wise details have to be reported. Invoice wise details are not required to be reported in this table.
- The amount of advance paid for such shall to be declared in the month in which the same was paid.
- The value of supplies reported shall be net of debit / credit notes and advances on which tax has already been paid at the time of payment of advance, if any.
- Where only advance has been paid to the supplier, on reporting the same, the credit shall flow to the main return (FORM GST RET 1) and shall be reversed in table 4 of the said return. This credit can be availed only on receipt of the supply and issue of invoice by the supplier.
Table 3I - Import of Services (Net debit/credit notes & advances paid)
- Import of services shall be reported in this table. The value of supplies shall be net of debit / credit notes and advances paid on which tax has already been paid at the time of payment of advance, if any. The amount of advance paid has to be declared in the month in which the same was paid. Invoice wise details are not required to be reported in this table.
- Services received from SEZ units / developers shall not be reported in this table.
- Where only advance has been paid to the supplier, on reporting the same, the credit shall flow to the main return (FORM GST RET 1) and shall be reversed in table 4 of the said return. This credit can be availed only on receipt of the supply and issue of invoice by the supplier.
Table 3J - Import of Goods
- Details of taxes paid on import of goods shall be reported in this table. These goods have already suffered IGST at the time of import and are not subjected to taxation in this return. The exact amount of IGST and Cess paid at the port of import may be reported here, to avail input tax credit.
- Any reversal on account of in-eligibility of credit or otherwise is to be carried out in table 4B of the main return (FORM GST RET 1).
Table 3K - Import of Goods from SEZ (Bill of entry)
- Goods received from SEZ units / developers on Bill of Entry shall be reported in this table by the recipient. These goods have already suffered IGST at the time of clearance into DTA and have been cleared on a Bill of Entry and are not subjected to taxation in this return.
- SEZ units / developers making such supplies shall not include such outward supplies in table 3B.
- Reporting in table 3J and 3K shall be required till the time the data from ICEGATE and SEZ to GSTN system starts flowing online.
Table 3L - Missing documents on which credit has been claimed in T-2 /T-1 (for quarter) tax period and supplier has not reported the same till the filing of return for the current tax period
The recipient shall provide document wise details of the supplies for which credit has been claimed but the details of supplies are yet to be uploaded by the supplier(s) concerned as detailed below:
(i) Where the supplier has failed to report the supplies after a lapse of two tax periods in case of monthly return filers and after a lapse of one tax period in case of quarterly return filers.
(ii) Where the supplier uploads the invoice subsequently (after reporting in this table by the recipient), then such credit has to be reversed by the recipient in table 4B(3) of the main return (FORM GST RET 1) as this credit cannot be availed twice.
For example – In a case where the supplier has made a supply in April but has not reported the same in FORM GST ANX 1 till 10 th May and the recipient has claimed input tax credit by reporting the same in the main return (FORM GST RET 1) in table 4A(10), reporting is required in the following situation:
Where the supplier concerned has not uploaded the invoices in FORM GST ANX 1 of April, May or June tax period till 10 th July, the recipient shall report the same, document wise in this table in FORM GST ANX 1 of June.
Table 4 - Details of Supplies (e-commerce)
Supplies made through e-commerce operators liable to collect tax under section 52 shall be reported at the consolidated level in this table even though these supplies have already been reported in table 3.