Steps to Take Actions in GST ANX-2 Offline Tool on pre ...nagalandtax.nic.in/docs/GST/stepbystep/Actions_in... · G. View Summary of GST ANX-2 H. View Summary of Input Tax Credit

User Manual Explaining Features of ANX-2 Offline – PROTOTYPES

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Steps to Take Actions in GST ANX-2 Offline Tool on pre filled details in

the PROTOTYPE: A. Add/ Modify Profile

B. Open the “Home” Screen of the GST ANX-02 Offline Tool

C. Import and View Purchase Register

D. Match Purchase Register with the entries of GST ANX-2

E. Take Actions in GST ANX-2

F. View Distribution of ISD Credits Received

G. View Summary of GST ANX-2

H. View Summary of Input Tax Credit

I. View Draft Return

Click each hyperlink above to know more.

Note:

(i) Prototype includes only limited features of GST ANX-1 Offline Utility and has appropriate messages

indicated as in screenshot below, where a particular feature is not available in the prototype.

(ii) In this document, the features which are not available in Prototype are mentioned in grey text.

(iii) Please go through Note carefully in each section.

Home#_Open_the_


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A. Add / Modify Profile 1. Navigate to URL - https://demoofflinetool.gst.gov.in/. Read the instructions and click Proceed to

Prototype button given at the bottom of the page. You will navigate to Profile page.

2. Click the User Manual link on top right of the page and make appropriate selection. Selected

User Manual will open up in PDF format.

3. Click here to read instructions link at the bottom of the page will navigate you to the

instructions page

4. Begin by adding profile of the taxpayer. Click Manage Profile > Add Profile.

Note:

Adding profiles in Master List helps in saving the most frequently used GSTIN and their

details, which will be available as a quick link for future use.

In this prototype the Profile data cannot be edited or saved.

Further profile data of a GSTIN is prefilled in this prototype, which cannot be edited.

https://demoofflinetool.gst.gov.in/


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5. Add the details of the GSTIN and click Add button. Once profile is added. You can Edit or Delete

the profile. Once profile is added, click BACK button.

Note: This feature is Not available in this Prototype.

6. Select the GSTIN of the profile, added in previous step, and add Finacial Year and Tax period

applicable and click Proceed.

In this prototype the Profile data is pre-filled and cannot be edited.

Go back to the Main Menu


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B. Open the “Home” Screen of the ANX-2 Offline Tool 7. From the Home screen, download the JSON File.

NOTE: In this prototype, Open Downloaded JSON File option is not available.

8. Click Take Action to initiate actions on GST ANX-2 file in the offline tool (Data for this is pre filled

in this prototype).


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9. Read the information and Click OK to proceed.


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10. Dashboard gives you following options:

a. OPEN DOWNLOADED JSON FILE - To open the GST ANX-2 JSON file downloaded from GST

portal into the Offline Tool. Upon successful processing of file, the details are populated in

respective Tables.


b. REMOVE DATA IN ALL TABLES - To remove the records from all tables of the tool.


c. MATCHING TOOL - To match Annexure of inward supplies in GST ANX-2 with purchase

register. Details of it are given in next steps.

d. EXPORT TO EXCEL - To export the details as available in offline tool to an excel file.


e. GENERATE JSON FILE TO UPLOAD - To generate JSON file for uploading of GST ANX-2

details, prepared offline.


11. Click MATCHING TOOL. This feature will allow you to match entries in your GST ANX-2 with the

entries as maintained in your Purchase Register.

Note: A template for maintiang Purchase Register in Excel/CSV format will be available on the GST Portal under the Downloads tab. If you maintain your Purchase Register in the same format, you can simply import all entries from your Purchase Register into ANX-2 and match the entries with the donloaded data from GST Portal.



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C. Import and View the Purchase Register 12. Click the IMPORT EXCEL/CSV to import the Purchase Register.

Note: For the purpose of this prototype, in the Open File Selection box, select any file and click Open.

You will not be able to navigate further in this prototype, if you do not perform this step.

Note: A template for maintiang Purchase Register in Excel/CSV format will be available on the GST Portal under the Downloads tab. If you maintain your Purchase Register in the same format, you can simply import all entries from your Purchase Register into ANX-2 and match the entries with the donloaded data from GST Portal.


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13. Once the Purchase Register is imported, you can

Click VIEW PURCHASE REGISTER to view the details as imported from the Purchase Register.

The details can be viewed Supplier-wise or Document-wise.

Click REMOVE PURCHASE REGISTER to remove all the entries imported from the purchase

register. As soon as you remove the entries, all the summary in table will become zero.



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14. The Supplier wise details, imported from the Purchase register are displayed. Supplier-wise

details are prefilled in this prototype. You can view the details of the documents (invoices, debit

notes, credit notes etc. issued) by clicking the GSTIN of supplier.


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15. Click Document wise tab to view the details of purchase register document wise.


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16. In both the views , Supplier-wise and Document-wise, you can customize your view by using

options to:

Select Columns – to select/ hide the columns to view the details.

Note:This feature is not avaliable in this prototype.

Search documents based on keywords or a value.

Note: This feature is not available in this prototype.

Specify the number of records to be displayed on a search page by specifying Records

per page.

Note: This feature is not available in this prototype.


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In both the views you can also serach for a GSTIN as well as sort the results.


17. Click BACK.



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D. Match Purchase Register with the entries of GST ANX-2 18. Click MATCH to compare the entries of imported Purchase Register with the entries of GST ANX-

2.

Note: In case you have maintained your Purchase Register (in the GSTN specified template), it is

recommended that you first compare the records of Purchase Regsiter with the document as

populated in your GST ANX-2.


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19. The summary of GST ANX-2 (Annexure of inward supplies) and Purchase Register (PR) is

displayed. Go through the results of the comparison.

Note: There are six categories of matching results avilable to user, as explained in table below:

Categories of matching results Matching Parameters

Exact match (All 7 parameters match)

1. GSTIN 2. Document type 3. Document number 4. Document date 5. Total taxable value 6. Total tax amount <Sum of IGST+CGST+SGST+CESS> 7. Tax amount head wise

Partial match (6 out of 7 parameters match)

Partial Match is where GSTIN + Document type match and there is mismatch in only one parameter among the following listed parameters in GST ANX-2 and PR:

1. Document number 2. Document date 3. Total taxable value 4. Total tax amount <Sum of IGST+CGST+SGST+CESS> 5. Tax amount head wise


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Categories of matching results Matching Parameters

Probable match (6 out of 7 parameters match)

Probable Match, if there is mismatch in one parameter among the listed parameters at Sr. no. 1 & 2. However, parameters 3 to 7 are matching in GST ANX-2 and PR:

1. GSTIN 2. Document type 3. Document number 4. Document date 5. Total taxable value 6. Total tax amount <Sum of IGST+CGST+SGST+CESS> 7. Tax amount head wise

Unmatched

A record is said to be Unmatched, with a score of 4/7 or 5/7, if the following parameters match:

GSTIN

Document type

Document number <Including approximation logic, if any>

Document date

BUT there is a mismatch on one or more of following parameters, beyond the tolerance limit set:

Total taxable value

Total tax amount <Sum of IGST+CGST+SGST+CESS>

Tax amount head wise

Integrated tax

Central tax

State/UT tax

CESS

In GST ANX-2 but not in PR All documents that exist in GST ANX-2, but could not be found in PR, (i.e. not classified in any of the Categories of matching results above), will be classified in this category.

In PR but not in GST ANX-2 All documents that exist in PR, but could not be found in ANX-2, (i.e. not classified in any of the Categories of matching results above), will be classified in this category.


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20. Scroll down the page and view the details of matching results, table-wise.

21. The Download option allows downloading the table wise details in an excel file.


22. Each ‘Match Type’ will be a hyperlinked. By clicking on it, user will be able to view the summary

in tabular form.

Note:This feature is not available in this Prototype.


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23. Click the REFINE MATCHING RESULT button, to further refine matching results for tax amount

and/ or document number.

You can set a tolerance limit in monetary value (from INR 1 to INR 10), for matching the

tax amount. For example, if invoice value in your Purchase Register is INR 101 and the

document uploaded by supplier is showing INR 100 and if tolerance limit is defined as >

1, the documents will match 100%.

Similarly, you can select Yes to apply approximation logic on document number. In case,

approximation logic is selected YES, the following will be ignored for match document

numbers:

o Special characters are not present (‘/’ or ‘-‘); or o Prefix or suffix as ‘zero’


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24. Click APPLY & REMATCH and results will be matched again based on the refined matching

parameters. APPLY & REMATCH will show results of match with tolerance limits selected.

Note: Matching results will show:

Match with tolerance: Matching with tolerance indicates a match where there is match on all parameters after applying tolerance on total tax amount and individual tax amount.

Match with approximation: Match with approximation (including matches with tolerance on tax amount(s), if any) where there is match on all parameters after applying approximation logic on document number and tolerance on total tax amount and individual tax amount(s) (if any).


25. View the results and click the relevant Match type hyperlink to view the details.


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26. On clicking the hyperlink the details of matching results are displayed. In the proptypes, the

sample results can be seen for only following three Match types:

B1(1) Exact match

B2(1) Partial match

B2(3) Partial match with approximation

(i) B1(1) Exact match:- The sample details for Exact match are given below. On clicking the Show

purchase register details option, the entry from Purchase Register is displayed. The record in

grey coloured row and in italized text is the one from your Purchase Register.


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(ii) B2(1) Partial match: The sample details for Partial match are given below. The mismatches are

highlighted in red. The record in grey coloured rows and in italized text are the ones from your Purchase

Register.


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(iii) B2(3) Partial match with approximation:- The sample details for Partial match with approximation

are given below. The record in grey coloured row and in italized text is the one from your Purchase

Register.

27. From this page of the Matching Tool that displays the Matching results, you can now take the

following Action in ANX-2:

Accept – If the details in GST ANX-2 are correct and can be accepted by you. Documents

with the Accepted status will flow to supplier’s GST ANX-1.

Reject – If the details in GST ANX-2 are not correct and cannot be accepted by you.

Documents with the Rejected status will flow to supplier’s GST ANX-1.

Pending – If the details as visible in GST ANX-2 are not confirmed by you as yet and hence

marked as Pending. Documents with the Pending status will continue to appear in your GST

ANX-2 in the next period.

Document that has not been marked as Acccept, Reject or Pending will be deemed to be

marked as Accept.

Note: This feature of taking Actions is Not available in the Prototype.

28. Alternatively, after you view the matching results, you can go back to ANX 2 and take Actions, as

explained in the following sections. To do so, navigate BACK to Dashboard.



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Take Actions in GST ANX-2 29. Once you have seen the matching results, you can now take following actions on the documents

as available in the GST ANX-2:

Accept – If the details in GST ANX-2 are correct and can be accepted by you.

Reject – If the details in GST ANX-2 are not correct and cannot be accepted by you.

Pending – If the details as visible in GST ANX-2 are not confirmed by you as yet and hence

marked as Pending.

30. Select the table for taking actions from the table list dropdown:

3A - (3B). Supplies from registered persons (B2B)

3A - (3E). SEZ supplies with payment (SEZWP)

3A - (3F). SEZ supplies without payment (SEZWOP)

3A - (3G). Deemed Exports (DE)

5 - ISD credit received (ISDC)

31. Select 3A. Supplies received from registered persons (B2B) option. The detailed page with B2B inward supplies is displayed.


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32. Click TABLE SUMMARY and the supplier wise summary under headings GSTIN, Legal/Trade

Name and Taxable value and Number of Documents that are Accepted, Rejected or kept

Pending are displayed.

33. Notice the Add to Master link. You can add GSTIN details of your suppliers to a master list for its

easy use in future.


34. View the summary and collapse the B2B details by clicking TABLE SUMMARY again.


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35. You can now initiate action on the details, supplier-wise or document-wise. On both the views ,

Supplier-wise and Document-wise, you can:

Select Columns – to select/ hide the columns to view the details.

Search documents based on keywords or a value.

Specify the number of Records per page to be displayed on this search page.


36. In the Supplier Wise tab, select the GSTIN and click the + icon. The details of the supplies from

the selected GSTIN are listed.


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37. From the details of the supplies of the selected GSTIN, in the Document Number field, click the

Expand icon to view further details.


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38. In case of inter-state supplies, if POS is different from the State where you are registered, you

can select Yes for ITC entitlement. By default, it will be ‘No’. If POS lies in supplier’s State, then

there will be no facility to select ‘Yes’.

39. View the matching result along with Reason and take actions (Accept/ Reject/ Pending) against

each supply individually. If needed, scroll to the right.



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40. When you are sure of the actions you have selected, click the CONFIRM button and the actions will

be confirmed. You can also RESET your selection of Actions.



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41. Alternatively, you can do confirmation of actions you have selected, in the Document-wise tab

also.

42. Click BACK.

43. Similarly, you can take actions in following tables:



3A - (3G). Deemed Exports (DE)

Note: In the prototype, the following tables are not available:





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E. View Distribution of ISD Credits Received 44. For Table 5. ISD credits received (eligible credit only), you are not required to take any action.

Notice the Amendment made, if any column. This column indicates that the ISD has amended

the distribution of credit in his Form GSTR-6.

45. Click BACK.

F. View Summary of GST ANX-2 46. Click the VIEW SUMMARY OF GST ANX-2.


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47. View the results of INWARD SUPPLIES SUMMARY. This table displays the summary of details

auto-drafted in tables 3A and 5.

This table is auto updated based on the action taken.

You can change the summary type by clicking on any drop down available as option in

Action Taken field. Summary can be viewed for any of the following status

o All Actions

o Accepted

o Rejected

o Pending

Note: Table 5 does not have any of the above status as this table is for view only.

This feature is Not available in this Prototype.

48. Click BACK.



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G. View Summary of Input Tax Credit 49. Click the VIEW TABLE 4 OF GST ANX-2.

50. View the results of TABLE 4 OF GST ANX-2. This table displays Summary of Input Tax Credit. This

table is non-editable. Offline tool will auto fill the details in this table.

51. Click BACK.



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H. View Draft Return Click the VIEW DRAFT RETURN to view draft Return FORM GST RET-1.

Note: This feature is Not available in the Prototype.
