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India delays simplified GST return to Oct 2019

  • GST
  • Jun 16, 2019 | Richard Asquith

The Indian GST Council, which oversees the operation of the country’s Goods and Services Tax regime, has confirmed that the roll out of the simplified GST return will be delayed until 1 October 2019. 

Under the current return filing system, GST registered businesses file summary sales return GSTR-3B every month and pay taxes. They also file monthly outward supply details in GSTR-1. The initially proposed GST returns, GSTR-2 and GSTR-3, were never rolled out.

The new simplified returns had already been delayed to July 2019. The trial period will start in July.

The reforms will include the existing GSTR-3B return being withdrawn for a new, GST RET-01, return. This will include 2 supplementary returns, ANX-1 (outward supplies) and ANX-2 (inward supplies). 

Large taxpayers would continue to file GSTR-3B on monthly basis for October and November 2019, and they would file their first Form GST RET-01, the final return, for December, 2019 by January 20, 2020. Small taxpayers (with aggregate annual turnover in the previous financial year up to Rs 5 crore), however, would file their first compulsory quarterly Form GST ANX-1 in January, 2020 for the quarter October to December, 2019. Small taxpayers will stop filing GSTR-3B and replace it with GST PMT-08 from October 2019 onwards


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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