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    <description>Introduction of a New Return System under GST based on GST ANX-1 and GST ANX-2. Taxpayers are assigned return types by turnover and supply profile; returns are prepared from invoice-level ANX-1/ANX-2 data with HSN requirement and reverse-charge reporting. Suppliers upload ANX-1; recipients act on auto-populated ANX-2 to accept, reject or keep pending within stipulated timelines; accepted entries are non-amendable without recipient reset. A matching tool reconciles ANX-2 with purchase registers. A prototype online and trial offline tool released for UAT, supervised by LGSTOs/SGSTOs with master trainers, using dummy data and established feedback channels.</description>
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