At Preach Law LLP is the leading GST Consultants in India, offering end to end GST services from registration to return filing. We can help you to file GST returns Pan India basis from under one roof. On the Recommendation of 35th GST Council Meeting, a fresh return system has been introduced in a phased manner, as described below:

1. Between July, 2019 to September, 2019: the new return system (FORM GST ANX-1 & FORM GST ANX-2 only) to be available for trial for taxpayers. Taxpayers to continue to file FORM GSTR-1 & FORM GSTR-3B as at present.
2. From October, 2019 onwards: FORM GST ANX-1 to be made compulsory. Large taxpayers (having aggregate turnover of more than Rs.5 crores in previous year) to file FORM GST ANX-1 on monthly basis whereas small taxpayers to file first FORM GST ANX-1 for the quarter October, 2019 to December, 2019 in January, 2020.
3. For October and November, 2019: Large taxpayers to continue to file FORM GSTR-3B on monthly basis and will file first FORM GST RET-01 for December, 2019 in January, 2020. It may be noted that invoices etc. can be uploaded in FORM GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards. FORM GST ANX-2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST ANX-2.
4. From October, 2019: A small taxpayers to stop filing FORM GSTR-3B and to start filing FORM GST PMT-08. They will file their first FORM GST-RET-01 for the quarter October, 2019 to December, 2019 in January, 2020. From January, 2020 onwards, FORM GSTR-3B to be completely phased out.

WHAT ARE DETAILS TO BE SUBMITTED WHILE FURNISHING THE DETAILS OF OUTWARD SUPPLY IN FORM GSTR-1?

• The supplier has to furnish the details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during the tax period.
• Supplies made to registered persons and unregistered persons including consumers.
• Inter-State supplies to a consumer (non-registered person) where invoice value is more than Rs.2,50,000/- should be separately captured.
• Consolidated amount of Intra-State supplies to a consumer (non-registered person) for each rate of tax.
• Zero rated supplies, Exempted supplies, Nil-rated supplies, Exports (including deemed exports) and non-GST supplies should each be captured, separately.
• Tax liability arising in the current tax period where invoice is not issued in the current tax period (i.e., yet to be raised, in case of advance).
• Invoices issued in the current tax period for which tax was already paid earlier (adjusting the previous advances).
• Supplies made through e-commerce portal of other companies to registered taxable persons and other consumers, separately.
• The supplier has to mention the Harmonized System of Nomenclature for goods and Service Accounting Code.
• Documents issued during the tax period.