This year, in May, the Goods and Services Tax Network (GSTN) had already released the Trial version of Offline Tool for filing of GST returns under new GST mechanism (ANX 1 and ANX 2).
Trial version helped the stakeholders to familiarize with new functionality and submit their feedback.
On Friday the Goods and Services Tax Network released the online version of these two forms, ANX-1, and ANX-2 for the purpose of simplified online returns.
The new returns will work as a taxpayer will have to file FORM GST RET-1 (normal), or FORM GST RET-2 (Sahaj), or GST RET-3 (Sugam) returns.
Along with the returns, annexure of supplies (GST ANX-1) and annexure of inward supplies (GST ANX-2) will also have to be uploaded on the tax portal as part of these returns.
With the online version of new GST forms, ANX-1 and GST ANX-2, the supplier are now allowed to use this facility to fill in details of business-to-business (B2B), business-to-consumer (B2C) and details of supplies attracting reverse charge in their online.
Prakash Kumar, chief executive officer of GSTN said: “The online version will provide working on the real environment, and we would appeal taxpayers and tax consultants to use the online features and share feedback to help us make changes/ enhancements wherever required.”
The new simplified returns will replace the existing forms by January 2020.