The Goods and Services Tax Network (GSTN) has released a web-based prototype of the offline tool of new return system, which is set to go live in the coming months. This user-friendly prototype offers an interactive interface allowing users to navigate through the pages using various functionalities, such as drop-down menus, invoice upload, upload of purchase register for matching with a system-created inward supplies, etc.


The objectives of releasing the prototype are two-fold:

  • Obtaining feedback and suggestions from the users
  • Familiarizing the users with the new system


Based on the prototype released, it appears that the ultimate tool for the new return system will have the following key features:


  • Businesses would have two alternatives to upload the data of invoices issued by themselves:

    • Prepare the data relating to invoices issued using an offline Excel utility
    • Upload the invoice level data directly on the new return system portal
  • Option to view a summary of the invoice level data uploaded
  • Option to view the draft GST ANX-1
  • Option to export the already uploaded data to an Excel file - possibly to make any changes/corrections before submission


  • Option to accept/reject/keep pending the invoices uploaded by the supplier
  • View summary of the invoices uploaded by the supplier along with the action taken and the gross ITC available
  • A 'matching tool' option to import the purchase register to match it with the invoices uploaded by the supplier, provided that the purchase register is maintained as per the template provided by GSTN
  • Option to view and rectify errors between purchase register and invoice data uploaded by the supplier
  • Option to view the draft GST ANX-2

SKP's Comments

The web-based prototype released by GSTN provides an excellent opportunity for businesses to understand the practical aspects of the new return filing system and offer any feedback and suggestions they may have for improvement of the system. This is an indication that the government is looking to implement the new return filing system quickly. The prototype can be accessed at

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