https://www.taxtmi.com/news?id=22108 The new GST return system creates a three-part framework-FORM GST RET-1 plus annexures ANX-1 and ANX-2-with phased rollout from October 2019; large taxpayers (>Rs.5 Crore) file monthly ANX-1 and RET-1 (transitioning from GSTR-3B), while eligible small taxpayers ( Rs.5 Crore) may opt quarterly RET-1, Sahaj (RET-2) or Sugam (RET-3) and must pay tax monthly via FORM GST PMT-08. ANX-1 is supplier-uploaded invoice details; ANX-2 auto-populates recipients' records for accept/reject/pending actions; amendments are governed by ANX-1A and acceptance windows, and input tax credit is matched through ANX-2. en-us Tue, 12 Nov 2019 18:25:57 +0530 Wed, 11 Feb 2026 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=22108 The new GST return system creates a three-part framework-FORM GST RET-1 plus annexures ANX-1 and ANX-2-with phased rollout from October 2019; large taxpayers (>Rs.5 Crore) file monthly ANX-1 and RET-1 (transitioning from GSTR-3B), while eligible small taxpayers ( Rs.5 Crore) may opt quarterly RET-1, Sahaj (RET-2) or Sugam (RET-3) and must pay tax monthly via FORM GST PMT-08. ANX-1 is supplier-uploaded invoice details; ANX-2 auto-populates recipients' records for accept/reject/pending actions; amendments are governed by ANX-1A and acceptance windows, and input tax credit is matched through ANX-2. News - Tue, 12 Nov 2019 18:25:57 +0530 https://www.taxtmi.com/news?id=22108