In order to ease transition to the new return system, a transition plan has been worked out as decided in 31st GST Council meeting.
In May, 2019 a prototype of the offline tool has already been shared on the common portal to give the look and feel of the tool to the users, a PIB release said. The look and feel of the offline tool would be same as that of the online portal. Taxpayers may be aware that there are three main components to the new return – one main return (FORM GST RET-1) and two annexures (FORM GST ANX-1 and FORM GST ANX-2).
From July, 2019, users would be able to upload invoices using the FORM GST ANX-1 offline tool on trial basis for familiarisation. Further, users would also be able to view and download, the inward supply of invoices using the FORM GST ANX-2 offline tool under the trial program. The summary of inward supply invoices would also be available for view on the common portal online. They would also be able to import their purchase register in the Offline Tool and match it with the downloaded inward supply invoices to find mismatches from August 2019.
The statement said separate instructions shall be issued for filing and processing of refund applications between October to December, 2019.