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GSTN Releases Prototype of the Simplified GST Return Forms


GSTN Releases Prototype of the Simplified GST Return Forms

In order to simplify the taxation system in India, the 27th and 28th GST council proposed and laid rules for the implementation of new simplified forms for the taxpayers in the country. These simplified forms were expected to be introduced in the GSTN portal from April 1, 2019, on a pilot basis. However, in the absence of proper bifurcation and underdeveloped software/forms, the same had to be deferred until an unannounced date.

Dated May 24, 2019, the GSTN portal finally released a web-based prototype of the offline tool for the new simplified forms. The mock prototype of the simplified form has been introduced to provide the stakeholders with the look and feel of the new forms, to get their review on the same before it goes live for all the registered taxpayers.

Some of the functionalities of the offline tools include

  • Drop Down Menu,
  • Invoice upload,
  • Upload of purchase register for matching with the system created inward supplies, etc.

The Simplified GST forms are bifurcated in 3 parts

  • FORM GST RET-1 (Normal Return): declaration of all types of outward supplies, inward supplies and take credit on missing invoices.
  • Monthly Normal
  • Quarterly Normal
  • FORM GST RET-2 (Sahaj Return): A quarterly declaration of outward supply under B2C category and inward supplies attracting reverse charge only.
  • FORM GST RET-3 (Sugam Return): A quarterly declaration of outward supply under B2C and B2B category and inward supplies attracting reverse charge only.

These forms will further be divided in 2 parts,

  • GST ANX-1 (Annexure of supplies): Details of outward supplies to be filed by the taxpayer.
  • GST ANX-2 (Annexure of Inward Supplies): Details of inward supplies auto-populated mainly from the suppliers' GST ANX-1.

Quick Read:

  • The prototype is a screen only layout of the Offline Tool. It has been implemented to help stakeholders familiarize with the new tool and review the same.
  • The screen is a demo version of the actual online tool, while the actual tool is under further reviewing phase to eliminate bugs and errors, if any.
  • The prototype being just a demo tool cannot make the arithmetic calculation and thus will not be able to show accurate results/summary to the data entered by the user.

With the release of the prototype, the new and simplified GST returns are expected to be released soon than ever. You can read a comparative analysis of GSTR 1 and New Return here.

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About Anushree Joshi


Anushree Joshi is a Senior Domain Specialist in IRIS GST team and is responsible for product development and customer success. She is a Chartered Accountant, Cost & Management Accountant and have been associated with IRIS for 7+ yrs. Prior to joining the IRIS GST team, she was part of the IRIS US SEC XBRL team, helping listed companies in US file their annual reports in IFRS and US GAAP. She enjoys reading and a Kathak (Indian classical dance) enthusiast.

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