To file GST RET-1 the taxpayer has to fill two annexure and they are GST ANX-1 and GST ANX-2. We will discuss the same in this article.This article discusses the following in detail:
GST ANX-2 Form is an annexure form to the GST RET-1 Form. GST ANX-2 Form consists of all the details regarding the inward supplies. The recipient of such supplies has the power to accept or reject the GST ANX-2 Form. In case if he/she accepts the GST ANX-2 Form then it will imply that the supplies furnished by the supplier in GST ANX-1 are correct.
This will contain the GSTIN of the taxpayer which will be auto-populated
2. Other Details
This will contain all the basic details about the taxpayer such as legal name of the registered person, trade name if any, ARN and date of filing. All the fields in this column will get auto-populated on the basis of GSTIN.
3. Purchases from a registered person, imports and supplies received from SEZ on BOE: The different tables under section 3 of GST ANX-2 Form are-
|able Number||Name of the Table||Instructions|
|3A||Supplies received from registered taxpayer consisting services received from SEZ||The following tables will get auto-populated using the following tables of GST ANX-1 Form of supplier: 3B – B2B Supplies except for those attracting reverse charge 3E and 3F – Supplies to SEZ with and without payment of tax 3G – Deemed exports However, the recipient can accept and reject the documents uploaded regarding these details|
|3B||Import of goods from SEZ units/developers on Bill of Entry|
|3C||Import of goods from overseas on BOE|
4. ITC Summary
This table will contain the consolidated information regarding ITC for the period of filing that depends upon the action of the recipient of the document received from GST ANX-1 Form:
5. ISD (Input Service Distributor) credits received
In this section, the recipient needs to furnish all the details regarding the ITC received by him from the ISD (Input Service Distributor). The recipient needs to enter the details of ITC form ISD document wise.
Here is the list of things that a taxpayer should remember at the time of filing GST ANX-2 Form