The prototype is available on the web portal https://demoofflinetool.gst.gov.in/instructions. This prototype gives the stakeholders an experience of the new return filing system. GSTN has also asked for stakeholder feedback on the proposed offline tool.
This new protocol will allow the users to opt for multiple features such as drop-down menus, invoice upload, upload of purchase register for matching with a system created inward supplies.
As per the proposed system, a normal taxpayer would be asked to file form GST RET-1 (Normal) or Form GST RET-2 (Sahaj) or Form GST RET-3 (Sugam) on either monthly or quarterly basis.
Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) will be submitted as part of these returns. All the outward supplies mentioned in GST ANX-1 while GST ANX-2 will comprise details of inward supplies auto-populated mainly from the suppliers’ GST ANX-1.
Suppliers will be asked to submit a detailed return in form GST RET-1.
Businesses which provide supplies to only consumers (B2C) have to file return form ‘Sahaj’. This comprises of details of outward supplies and inward supplies inviting reverse charge as well as a summary of inward supplies for claiming an input tax credit (ITC).
Moreover, businesses offering supplies to both businesses (B2B) and consumers (B2C) will have to file returns form ‘Sugam’. It contains a summary of supplies made and tax liability, summary of inward supplies for claiming ITC, along with details of interest due and tax payment.
Stakeholders can give their feedbacks on ‘firstname.lastname@example.org’, said GSTN, the company that handles the technology backbone of Goods and Services Tax (GST) regime.