New GST Return Filing for Small and Large Taxpayers : Transition Plan

By | June 22, 2019
(Last Updated On: June 24, 2019)

1. Implementation of GST Returns for small taxpayers (with turnover of up to Rs. 5 crores)

Forms Required to be filedDescription of FormJuly to September, 2019October to December, 2019
GST ANX-1Annexure of outward and inward supplies that require payment of GST under reverse chargeOptional and can be filed on a trial basisMandatory to be filed on a quarterly basis, due in January, 2020
GST ANX-2Annexure of Inward SuppliesNo action shall be allowed (View only facility)
GSTR-1 and GSTR-3BStatement of output supplies and monthly returnMandatory filing is requiredStopped
PMT-08Payment of self-assessed taxNot required to be filedMandatory
GST-RET-01Quarterly returnFor this Quarter, due in January, 2020

2. Implementation of GST Returns for large taxpayers (with turnover of more than Rs. 5 crores)

Forms Required to be filedDescription of FormJuly to September, 2019October to December, 2019
GST ANX-1Annexure of outward and inward supplies that require payment of GST under reverse chargeOptional and can be filed on a trial basisMandatory to be filed on a monthly basis
GST ANX-2Annexure of Inward SuppliesNo action shall be allowed (View only facility)
GSTR-1Statement of output suppliesMandatory filing is requiredMandatory to be filed on monthly basis (it shall not be required from December 2019)
GSTR-3BMonthly returnMandatory filing is requiredMandatory to be filed on monthly basis (it shall not be required from December 2019)
PMT-08Payment of self-assessed taxNot required to be filedMandatory to be filed
GST-RET-01Monthly returnMandatory to be filed 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.

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