Frequently Asked Questions

Yes, the New forms ANX-1 and ANX-2 has been made available on a trial basis from July 2019. These forms are come into force from April 2020.
A taxpayer having aggregate turnover up to ₹5 crore in previous year can file Quarterly returns.
There are Three types of Quarterly returns namely Sahaj, Sugam, Quarterly Normal returns.
Quarterly returns are not mandatory. It is optional only.
The New return GST ANX-1 and ANX-2 can be filed either monthly or quarterly which is based on the turnover.
There is the option available to change period once of first return for the FY.
GST RET -1 can be filed through SMS if it is Nil return.
Nope. The New GST returns will be applicable only for Regular taxpayer. Other Taxpayer need to file their return as per current format and frequency.
GST RET-1, RET-2 SAHAJ, RET-3 SUGAM, ANX-1, ANX-2
A Taxpayer can use amendment option to make changes in filed GST returns.
When a taxpayer delays the filing of GST returns, the late fees is levied by the government.
Every tax payer has to pay late fees if applicable.
Yes, you should pay late fees even if we switch over to a different scheme.
  • Rs. 50/day for taxpayers who have tax liability
  • CGST Act, 2017- Rs.25
  • SCST Act/UTGST Act, 2017 – Rs.25
  • Rs. 20/day for the taxpayers who have no sales in a month
  • CGST Act, 2017- Rs.10
  • SCST Act/UTGST Act, 2017 – Rs.10
You will be coming under zero tax liability, and Rs.20/per day will be your late fees.
As an individual person we cannot claim late fee waiver. But we can opt if government passes an order.
  • Ex: I want to file Jan-20. The due date is 20-02-2020.
  • Calculate the days from the due date to today’s date,
  • (20.02.2020 to 02.03.2020) totally 11 days
  • 11*50 = 550 for tax liability taxpayers
  • 11*20 = 220 for zero tax liability taxpayers
Yes, you can use. But you should check if the amount in the cash ledger is adjustable against late fees.
You cannot cancel your GSTIN until you file your pending returns and pay the late fees.