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

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 filed	Description of Form	July to September, 2019	October to December, 2019
GST ANX-1	Annexure of outward and inward supplies that require payment of GST under reverse charge	Optional and can be filed on a trial basis	Mandatory to be filed on a quarterly basis, due in January, 2020
GST ANX-2	Annexure of Inward Supplies		No action shall be allowed (View only facility)
GSTR-1 and GSTR-3B	Statement of output supplies and monthly return	Mandatory filing is required	Stopped
PMT-08	Payment of self-assessed tax	Not required to be filed	Mandatory
GST-RET-01	Quarterly return		For 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 filed	Description of Form	July to September, 2019	October to December, 2019
GST ANX-1	Annexure of outward and inward supplies that require payment of GST under reverse charge	Optional and can be filed on a trial basis	Mandatory to be filed on a monthly basis
GST ANX-2	Annexure of Inward Supplies		No action shall be allowed (View only facility)
GSTR-1	Statement of output supplies	Mandatory filing is required	Mandatory to be filed on monthly basis (it shall not be required from December 2019)
GSTR-3B	Monthly return	Mandatory filing is required	Mandatory to be filed on monthly basis (it shall not be required from December 2019)
PMT-08	Payment of self-assessed tax	Not required to be filed	Mandatory to be filed
GST-RET-01	Monthly return		Mandatory 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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