The Goods and Services Tax Network has last week released a trial version of offline tools of GST forms related to supply of goods and services.
The GSTN recently said that the offline tools have been released for Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2).
These two forms would be part of the proposed Return filing system under which a taxpayer would have to file FORM GST RET-1 (Normal) or FORM GST RET-2 (Sahaj) or FORM GST RET-3 (Sugam) on either monthly or quarterly basis.
GSTN provides offline tools that can be downloaded for filing returns.
All the outward supplies will be detailed in ANX-1 while ANX-2 will contain details of inward supplies auto-populated mainly from the suppliers’ ANX-1.
It will also contain details auto-populated from Form GSTR-5 and Form GSTR-6.
“The taxpayer will be required to take action on details of inward supplies contained in Form ANX-2 by accepting or rejecting the entries. The taxpayer can also keep the invoice pending by marking the entry accordingly,” the release said.
