14 Jun 2019Posted By: Mudit Handa

Important points for new GST Return filing model in 2019

It was decided in the 31st GST Council meeting that a new GST return filing model would be made effective. In order to ease the transition to the new return system, a transition plan has been worked out. This would include 3 basic kinds of GST returns:-

  • Normal: GST Ret-1
  • Sahaj: GST Ret-2 and
  • Sugam: GST Ret-3

Now, there’s a big challenge for the taxpayers having GST registration to migrate to the new GST return filing system. The government has thus presented a transition plan to the new GST return filing system.


1. What will be the new GST return filing model?

The new GST return filing model was already shared on the GST portal in May 2019 for the general users having GST registration. There would be 3 main components in this new GST return filing model:

  1. One main return in FORM GST RET-1 with
  2. 2 annexures namely,


2. What is FORM GST ANX-1?

FORM GST ANX-1 is the annexure to be filed from July to September 2019. From July 2019 onwards, the users will be supposed to upload GST invoice through GST ANX-1 offline tool on trial basis for the purpose of familiarization.

However, from October 2019 onwards, FORM GST ANX-1 shall replace FORM GSTR-1. The large taxpayers whose taxpayers, whose annual turnover in the previous FY was above ₹5 Crores would upload GST ANX-1 on monthly basis.


3. What is FORM GST ANX-2?

FORM GST ANX-2 is another annexure to view and download, the inward supply of invoices from July to September 2019 under the trial program. The summary of purchase invoices would also be available on the GST portal online.


4. When will the new GST return filing model be effective?

From July to September 2019, the new GST return filing system (i.e. Form ANX-1 & ANX-2 only) would be functional on a pilot project to make taxpayers familiar.

Thereafter, from October 2019 onwards the new GST return filing model be effective nationwide in which-

  • FORM GST ANX-1 shall replace FORM GSTR-1


  • FORM GST PMT-8 shall replace FORM GSTR-3B



5. Whether the trial would impact normal GST compliance?

No. This trial project won’t really have an impact on the GST tax liability or input tax credit of the taxpayers, at the back end.

Also, read the 

Our professionals can guide you regarding new GST return filing procedure. We can also assist you in raising GST invoice in Form ANX-1 for GST return filing.

The Taxpayers can, however, instantly easily raise GST Tax Invoice through the interactive and fast InstaBill Software.


If you require any further help regarding GST registration, or new GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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