GST Invoices upload Process Changed on GST Portal from 1st October 2019 FORM GST ANX-1 : Annexure of outward supplies, imports and inward supplies attracting reverse charge
Registered person can upload the details of documents any time during a month/quarter to which it pertains or of any prior period but not later than the
due date for furnishing of return for the month of September or second quarter following the end of the financial year to which such details pertains or
the actual date of furnishing of relevant annual return
whichever is earlier
except that –
the taxpayer filing the return on monthly basis will not be able to upload the details of documents from 18th to 20th of the month following the tax period.
the taxpayer filing the return on quarterly basis will not be able to upload the details of documents from 23rd to 25th of the month following the quarter.
Supplier can upload the documents for any supply on real time basis.
Facility for accepting such documents by the recipient shall be made available.
Details of documents uploaded by the supplier will be shown to the concerned recipient also on near real time basis.
Details of the documents issued by the supplier
-during the tax period or
- of any prior period
and uploaded by him after filing of the return for such prior period will be accounted for towards the tax liability of the supplier in the return in which such details have been uploaded.
Example : If GST Anx -1 is filed for February 2020 and Invoice of January 2020 is uploaded in it , then it will be shown in GST Anx -1 of February 2020
All suppliers with annual aggregate turnover of more than Rs. 5 crore and that in relation to exports, imports and SEZ supplies will upload HSN level data.
HSN code shall be reported at least at six digit level for goods and at least at six digit level for services.
Other taxpayers (turnover upto Rs. 5 crore) shall have an optional facility to report HSN code in the relevant table or leave it blank.
Tax amount shall be computed by the system based on the taxable value and tax rate.
The tax amount so computed will not be editable except by way of issue of debit / credit notes.
However, the tax amount under cess will be reported by the taxpayer himself.
Place of supply shall have to be reported mandatorily for all supplies.
For intra-State supplies, the POS will be the same State in which the supplier is registered
Tax rate applicable on IGST supplies can be selected from the drop down menu.
For intra-State supplies, the tax rate shall be applied at half the rate of Integrated tax equally for Central tax and State / UT tax.
Cess, if applicable, shall be reported under the cess column
Value of supplies and amount of tax shall be reported
-in whole number or
-upto two decimal points at the most.
GSTIN/UIN of the recipient of supplies shall be reported in respect of supplies reported in table 3B, 3E, 3F and 3G.
Advances received on account of supply of services shall not be reported here (in GST Anx -1 ).
The same shall be reported in Table 3C(3) and adjustment thereof shall be reported in table 3C(4) of FORM GST RET-1.
#GSTInvoices #GST
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