Note: during this document, the features which is in GSTIN aren't currently available in Trial version of the New ( Goods and service tax ) GST Return are highlighted in Grey text.
To prepare Annexure in Form GST ANX-2:
1. Login to the GST Portal. Navigate to be Services > Returns > New Return (Trial). Alternatively, select NEW ( Goods and service tax ) GST RETURN (TRIAL) on the dashboard.
2. Select fiscal year , ( Goods and service tax ) GST Return Filing Period, Form/( Goods and service tax ) GST Return and Preparation Mode from the drop-down list and click on PROCEED.
Note: you'll click the assistance button available on the proper side of the screen to look at the contextual help relevant to the present page in GSTIN.
3. From the ( Goods and service tax ) GST ANX-2 Dashboard, select the acceptable table from the drop-down list to require actions/ view details. Here, during this example, we'll discuss about Table 3A - (3B) - Supplies from registered persons (B2B) to require actions.
This table is out there to all or any taxpayers, aside from those registered as SEZ unit / developer.
Documents uploaded by supplier in Form GST ANX-1 are reflected on a near real time basis in Form GST ANX-2.
3a. to look at supplier wise or Document wise summary that are Accepted, Rejected or kept Pending, click the VIEW SUMMARY button. Summary of all the tables is displayed.
4. Once a table is chosen , the SUPPLIER WISE details of the supplies from the respective table of GST ANX-1 gets displayed.
Note: Click the Download link to download the table details within the Excel format.
Note: Click the DOCUMENT WISE tab to look at the document wise details.
5. within the SUPPLIER WISE tab, click the + icon like the GSTIN of the Supplier to look at the small print of supplies.
Note: you'll sort and filter records supported any column name by using the icons shown in each column.
6. within the Document Number column, click the Expand icon with the document number to look at more details of the document.
7. If you're sure of the action (Accept, Reject or Pending) that you simply want to require on all documents of a specific supplier, click the Accept, Reject or Pending checkbox like the GSTIN.
Note: you'll take following actions during a document in Form GST ANX-2:
Accept – If the small print in GST ANX-2 are correct and may be accepted by you.
Reject – If the small print in GST ANX-2 aren't correct and can't be accepted by you. Documents with the ‘Reject’ status will flow to supplier’s GST ANX-1, after filing of ( Goods and service tax ) GST return by the recipient.
Pending – If the supplies aren't yet received the products or for the other reason etc., the document are often kept pending. Documents with the ‘Pending’ status will still appear in your GST ANX-2 within the next tax period, after filing of ( Goods and service tax ) GST return of the present period.
Document that has not been marked as Accept, Reject or Pending are going to be deemed to possess been accepted upon filing of ( Goods and service tax ) GST return by you.
7a. you'll take actions (Accept/ Reject/ Pending) against each row individually.
7b. to require same action on all the supplies, click the Select All Accept, Reject or Pending check box.
8. Select Yes or No for ITC entitlement, because the case could also be .
Note: just in case of inter-State supplies, if Place of Supply (POS) is different from the State where you're registered, you'll select Yes for ITC entitlement. By default, it is No. If POS lies in supplier’s State, there's no choice to select Yes.
9. Once you're sure of the actions you've got selected, click the CONFIRM button.
Note: you'll also take actions and ensure them from the DOCUMENT WISE tab.
Note: you'll also RESET your selection of actions then make new selections. Once you reset the actions, all earlier selections made by you'll be reset to original.
10. A confirmation message box appears. Click Yes to verify the chosen actions. Similarly, take actions on other tables.
11. ( Goods and service tax ) GST return to the GST ANX-2 dashboard. Click the VIEW SUMMARY button to look at the summary of all or selected tables post taking actions.
Note: you'll view the summary SUPPLIER WISE or DOCUMENT WISE.
Note: you'll click the table link or GSTIN of Supplier link to look at further details.