The GST Council may consider changing the monthly GST payment form

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A suggestion for enhancements to the GSTR-3B monthly tax payment form, which would auto-populate outward supplies from sales reports and contain a non-editable tax payment table, is expected to be taken into consideration by the GST Council, according to officials.

The modification would lower the prevalence of fraudulent invoicing, in which sellers report suppressed sales on GSTR-3B in order to reduce GST payment while reporting higher sales on GSTR-1 in order to enable purchasers to claim input tax credit (ITC).

At the moment, a taxpayer’s GSTR-3B includes an automated red alert for any disparity between GSTR-1 and 3B, as well as input tax credit (ITC) statements based on inbound and outgoing B2B supplies.

Values from GTSR-1 into GSTR-3B will automatically populate in some rows in accordance with the changes recommended by the Law Committee of the GST Council, establishing a high degree of one-to-one correspondence between rows of the two return forms, providing clarity to the taxpayer and tax officers. According to the source, the adjustment will streamline the GSTR-3B filing process and need less user input.

The tax payment table in Form GSTR-3B will be automatically filled up from other tables in the form and will not be editable, per the revised form recommended by the Law Committee of the Council.