Roll out of simple GST returns deferred to Oct; trial to start next month

To be implemented in phases, to be fully in pace by January next

Giving the industry a breathing time, the government has deferred implementation of the simplified returns to October from earlier deadline of July and came out with clear-cut phase-wise timelines for a transition. 

Trial of parts of new returns will start from next month and the whole process would replace the existing returns by January 2020.

Currently, there are two forms that every registered unit has to file either monthly depending on their sales -- GSTR 1 for sale invoices and GSTR 3B which is summary of purchases and sales. 

GSTR 1 and GSTR 3B would be replaced by GST ANX-1 and GST RET-01