Different Kinds of filing choices available to the taxpayer
Monthly Filer: Taxpayer whose aggregate money was greater than Rs. 5 crores in the previous financial year, will record the monthly return Form GST RET-1. Form GST ANX-1 for such taxpayer will have Table 3 (3A to 3L) and Table 4.
Quarterly Filer: Taxpayer whose aggregate turnover was Rs. 5 crores in the preceding financial year will have an option to file return on quarterly basis. Such taxpayer may elect to file at monthly frequency also. There’ll be three Kinds of quarterly returns, namely —
(a) Sahaj — Taxpayer making B2C supplies only can elect for filing quarterly return under this category. Center to record inward supplies accountable to reverse fee are also available under this category. The Form GST ANX-1 of these taxpayer will have Table 3A and 3H only.
(b) Sugam — Taxpayer manufacturing B2C and B2B provides can elect for this kind of quarterly return submitting. Facility to record inward supplies liable to reverse fee are also offered under this category. The Type GST ANX-1 of these citizen will possess Table 3A, 3B and 3H only.
(c) Quarterly (Normal) — Taxpayer opting quarterly filing of yield but not opting for Sahaj or even Sugam type of yield will fall under this category. Format of yield along with annexure would be same as for your monthly filer.
After Actions can be taken in a record in Form GST ANX-2:
If the details in GST ANX-2 are right and can be accepted.
If the particulars in GST ANX-2 are not correct and can’t be accepted. Documents with all the’Reject’ status will flow to supplier’s GST ANX-1 after submitting recurrence.
- Pending — If the supplies are not yet received or the goods are under examination etc., the same can be stored pending. Documents with the’Pending’ status will continue to show up at Form GST ANX-2 in the next phase after filing of recurrence.
1. Seller Ought to Be Registered as a regular taxpayer for the taxation period.
2. Taxpayers should have
3. For Cancelled/surrendered GSTIN, the citizen will be able to upload files for Interval during which he stays as active taxpayer