How to Upload and Download GST ANX 1 – Annexure of Outward Supplies

This article explains how you can prepare, upload, view and download your ANX 1 – new GST returns.

Note: In this document, the features which are not currently available in Trial version are highlighted in Grey.

Prepare and Upload ANX 1

• Login to the GST Portal

• Navigate to Services > Returns > New Return (Trial)

• Alternatively, you can also select New Return (Trial) on the dashboard

• Select Financial Year, Return Filing Period, Form/Return and Preparation Mode from the drop-down list

• Click Proceed

• The government portal will now display a Questionnaire. You will need to answer all questions applicable to you under Select table to Add details drop-down list. Once the form is filled, choose the Declaration checkbox

• Click OK

Note:

• You will need to fill in the questionnaire only for the first time. To Add or Remove tables click the Add/Remove Tables button in ANX 1 Dashboard page. You will be navigated back at the ANX 1 Questionnaire page

• Changing your selection from YES to NO would not auto-delete the added details, if any. Taxpayer will need to manually delete such records

• From the ANX 1 Dashboard, select the appropriate table from the drop-down list to enter edit / view details.

Here, in this example, we will discuss about Table 3B – Supplies to registered persons (B2B) to enter details related to supplies to registered persons

Note: This table includes supplies made through e-commerce operators liable to collect TCS under section 52. The same details also need to be entered in Table no. 4

• Select the applicable check-boxes Differential % of tax rate OR Supply covered under Sec 7 of IGST Act. Based on your selection, relevant fields will get displayed

Note: Select Differential % of tax rate and Supply Covered Under Sec 7 of IGST Act only if it’s applicable

• Enter the supply data in the relevant fields and click the Add + button

• On clicking the Add + button, Item Details field gets displayed. Enter the item details in the relevant fields and click the Add + button to add more rows. Once all the details are added, click Save Document

Note: You may add or delete data using the icons in the Actions column

• Once you click Save Document, you will see a success message for completing the save request.

The details of document will be further validated by GST Portal and will be added to the Pending Records table till such validation is completed. Post successful validation, document gets added into the Processed records (Validated successfully) section of this page.

• You may refresh the page to see the most updated status of documents. In case the documents are processed with error, it would be available in Pending Records table with status as Processed with error.

• You may click Edit to see the error and correct the same.

Note:

• Status of the uploaded records are updated to Uploaded.

• You can click the Edit/ Delete icons under the Actions column to edit or delete the details once added.

• To search in the list of the added records, enter the relevant text/value in the Search field and click the Search icon.

• To view records per page, select the required number from the drop-down list of Record Per Page field.

• You can click the Download as CSV link to download the added details in CSV format.

• Once you have added details in Table – 3B, navigate back to ANX 1 Dashboard to see consolidated summary or select another table from drop-down list to add details.

Following tables have been part of the Beta release, as on date (10th September, 2019)

S.No.	Table Name	Point to Be Noted	Applicable For
1.	3A- Supplies to unregistered persons/consumers (B2C)	Enter details of supplies made to unregistered persons and consumers in table 3A. Enter consolidated details for each PoS (Place of Supply). Document wise details are not to be entered in this table.	Sahaj (Quarterly) Sugam (Quarterly) Normal (Quarterly) Normal (Monthly)
2.	3B- Supplies to registered persons (B2B)	Enter details of supplies made to registered persons, except deemed exports and supplies to SEZ units/developers in table 3B. Document wise details are to be entered in this table. Outward supplies which attract reverse charge are not to be entered in this table.	Sugam (Quarterly) Normal (Quarterly) Normal (Monthly)
3.	3H- Inward supplies attracting reverse charge (RCM)	Enter details of inward supplies which attract reverse charge by the recipient in table 3H. In case, Supplier GSTIN is available, enter the consolidated details (net of debit and credit note). GST Portal automatically selects type of supply – Inter-State or Intra-State based on supplier GSTIN and POS. Document wise details are not to be entered in this table. In case, Supplier GSTIN is not available, PAN is required to be mentioned. Select type of supply – Inter-State or Intra-State.	Sahaj (Quarterly) Sugam (Quarterly) Normal (Quarterly) Normal (Monthly)

Following tables will be part of subsequent Beta releases.

S.No.	Table Name	Point to Be Noted	Applicable For
1.	3C & 3D- Exports with/without payment of tax (EXP)	Enter details of all exports (i.e. Integrated tax or IGST) with payment of tax and without payment of tax in table 3C & 3D. Select Export with Payment or Export without Payment from the “Export Type” drop-down list. Enter Port Code, Shipping Bill No./ Bill of Export No. and Shipping Bill Date/ Bill of Export Date or upload without Port Code and Shipping Bill details. These can be entered later also.	Normal (Quarterly) Normal (Monthly)
2.	3E & 3F- Supplies to SEZ with/without payment of tax (SEZ)	Enter details of supplies made to SEZ units/developers with payment of tax and without payment of tax in table 3E & 3F. Select SEZ supplies with Payment of Tax or SEZ supplies without Payment of Tax from the “GST Payment” drop-down list. In case of SEZ supplies with Payment of Tax, if you want to claim refund, select Yes from the “Would you claim Refund” drop-down list, or else, select No.	Normal (Quarterly) Normal (Monthly)
3.	3G- Deemed exports (DE)	Enter details of supplies notified as Deemed Exports in table 3G. Document wise details needs to be entered in this table. In case, you want to claim refund, select Yes from the “Would you claim Refund” drop-down list, or else, select No.	Normal (Quarterly) Normal (Monthly)
4.	3I- Import of services (IMPS)	Enter details of services which have been imported in table 3I. Enter consolidated details for each PoS (Place of Supply). Document wise details are not to be entered in this table.	Normal (Quarterly) Normal (Monthly)
5.	3J- Import of goods (IMPG)	Enter details of taxes paid on goods which have been imported in table 3J. Type of document will always be Bill of entry. Supply Type will always be Inter-State. Document wise details are to be entered in this table.	Normal (Quarterly) Normal (Monthly)
6.	3K- Import of goods from SEZ units/developers (IMPG SEZ)	Enter details of goods received from SEZ units/developers on a Bill of entry in table 3K. Type of document will always be Bill of entry. Supply Type will always be Inter-State.Document wise details are to be entered in this table.	Normal (Quarterly) Normal (Monthly)
7.	4- Supplies made through e-commerce operators	Enter details of supplies made through e-commerce operators liable to collect tax at a consolidated level in table 4, even though these supplies have already been reported in table 3. Enter consolidated details for each E-commerce operator (net of debit/credit notes). Document wise details are not to be entered in this table. Tax amount needs to be entered manually.	Normal (Quarterly) Normal (Monthly)

View ANX 1 Consolidated Summary

• Navigate BACK to go to the ANX 1 Dashboard page

• Click View Consolidated Summary to see the available consolidated summary of complete Form GST ANX 1.

In this case, the available summary is not the most updated summary; a message is shown indicating the same. Click on the here link present in the message to generate the updated summary. Updated summary is generated and summary generation date and time is reflected on the screen.

Download ANX 1 PDF / Excel

• Click the Download GST ANX 1 Summary (PDF) OR Download GST ANX 1 Details (EXCEL) button for GST ANX 1 PDF download or GST ANX 1 Excel download

• Navigate Back to go back to the New Return (Trial) page.

Once details are uploaded in Form GST ANX 1, you do not need to file 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 on a real time basis in Form GST ANX 2.