Page 23 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] GST RETURNS — VERSION 2.0 (INTRICACIES AND REPORTING CHANGES) J23
date, HSN, rate, PoS).

ANX-1 Import of goods is again Import of goods from SEZ would be re-
IMPGSEZ not a part of GSTR-1. quired to be shown with place of supply
and HSN.
Comment : Accounting softwares need to
additionally fetch Port code, BoE number,
BoE date, HSN, rate, PoS).
ANX-1 Supplies made through Out of B2C supplies shown, supplies
ECOM E-commerce is part of made through e-commerce needs to be
B2C details quantifying segregated GSTN wise of each
further into state and e-commerce operator. Gross sales, re-
rate. turned sales and net sales needs to be
quantified as well.

Comment : Extensive detail is demanded
in this segment. Accounting softwares
need to record returned details appropri-
ately.
ANX-1 Summary of HSN The said requirement is done away with.
HSN details is a part of the Comment : It doesn’t matter much to tax-
details return. payers as the same is still a part of Annu-
al Audit.

ANX-1 Documents details The said requirement is done away with.
DOCS regarding issued and Comment : A definite relief in the said
cancelled number of case!
documents is a part of
present returns.
ANX-2 NA A new return needs to be filed for inward
Purchase supplies on which credit either needs to
return be availed, ignored and rejected.
Comment : Present prototype allows to
upload a purchase summary template
which can be prepared easily from extract
of our purchase register. But going further
a matching tool option is available
whereby matched and unmatched credit
will be thrown up. Hence it seems again
accepting and rejecting the result of all
such matched/unmatched credit would be
required. Also a bifurcation of credits
available as ‘invoice or notes’ is challeng-
ing if purchase summary is uploaded.
RET 1/2/3 Presently known as It is pertinent to note that every registered

GST LAW TIMES  14th May 2020  23