Form GST ANX 2 will auto-populate Table 3A with details of documents uploaded by the corresponding supplier(s), irrespective of the fact whether the supplier files his return on monthly or quarterly (Normal, Sahaj or Sugam) basis, in near real time basis. Table 3B values come from values uploaded by the taxpayer themselves in Table 3K of GST ANX 1 - Import of goods from SEZ units / developers on a Bill of Entry. Details about Import of Goods (uploaded by the tax payer in Table 3J their own GST ANX 1 will be auto-populated in Table 3C of ANX 2. Table 3B and 3C shall be used after the data from the ICEGATE and SEZ (through ICEGATE) starts flowing to the GST system online. Thereafter, table 3J & 3K of FORM GST ANX 1 shall be discontinued. Data will be shown to the taxpayer as received from the ICEGATE.
The Recipient can accept Supplier uploaded documents upto the 10th of the month following the month in which such documents have been uploaded. Recipient can take action on the auto-populated documents to – Accept, Reject or to keep pending on continuous basis after 10th of the month following the month in which such documents have been uploaded.
Accepted documents will mean that supplies reported in such document have been received before filing of return by the recipient and the details given in the documents reported in FORM GST ANX 1 are correct. Accepted documents are locked for amendment by the corresponding supplier.
Table 4 is for mainly used to summarize Input Tax Credit in documents that is Rejected, Kept Pending, and Accepted. The ITC on Accepted Documents gets auto-populated into FORM GST RET 1.