GSTN released a prototype of the proposed new GST return system to let taxpayers try the interface before launch. This article explains the prototype and what it showed.

The Goods and Services Tax Network (GSTN) has introduced an interactive prototype for its upcoming streamlined GST return filing system, often referred to as GST 2.0. This new system is slated for full implementation by October 2020, with the current GSTR-1, 2A, and 3B system remaining in place until September 2020. The prototype allows users to experience the new interface and functionalities, aiming to simplify the often complex process of GST compliance.

Understanding the New Return Prototype

GSTN’s web-based prototype serves as an interactive demonstration of the “Offline Tools of New Return.” This intuitive tool enables users to navigate different sections and test features such as uploading invoices, utilizing drop-down menus, and uploading purchase registers for reconciliation with system-generated inward supply records. It is designed to replace the existing GSTR-3B and GSTR-1 forms, offering a user-friendly preview before the official launch. Stakeholders are encouraged to provide feedback on this prototype.

Key Objectives of the Prototype

The introduction of this prototype aims to achieve several goals:

• Gather user suggestions and valuable feedback.
• Acclimate users to the functionalities of the new return system.
• Facilitate the smooth deployment of a more straightforward GST return filing process.

Operational Mechanics of the New System

Under the revised GST return framework, standard taxpayers will be required to submit either Form GST RET-1 (Normal), Form GST RET-2 (Sahaj), or Form GST RET-3 (Sugam) on either a monthly or quarterly basis. These returns will necessitate the submission of an Annexure of Supplies (GST ANX-1), detailing all outward supplies, and an Annexure of Inward Supplies (GST ANX-2). Crucially, all information pertaining to inward supplies will be automatically populated from the GST ANX-1 previously filed by the respective supplier.

Important Information Regarding the Prototype

Users should be aware of the following aspects of the prototype:

• As a demonstration version, any data entered will not be saved.
• Its primary purpose is to provide a screen layout for familiarization, not a functional tool.
• It includes a subset of screens that will be available in the actual Offline Tool upon its release on the GST portal.
• Some sample data is pre-filled to aid user understanding and navigation.
• The values input by a user within the prototype might not align with the calculated summaries displayed on summary screens.
• The prototype does not perform arithmetic operations such as addition or subtraction.
• Certain capabilities of the full real-time tool, such as saving data, uploading/downloading JSON to the GST portal, and error correction, are unavailable in this demo.

Providing Feedback and Accessing Resources

This interactive prototype offers businesses a practical opportunity to analyze the upcoming return filing system. Users can submit their feedback and suggestions via email to [email protected]. Further details on how to use this prototype are available here.

Frequently Asked Questions

What is GSTN?

The Goods and Services Tax Network is the IT backbone that runs the GST portal and its return, payment and registration systems.

What was the new-returns prototype?

An interactive demo of the proposed simplified return (with ANX-1, ANX-2 and RET-1) that let taxpayers explore uploading invoices and viewing credit before the real rollout.

Why release a prototype?

To gather feedback and help businesses and software vendors prepare their systems for the new return format.