GST Council may take into account modifying the monthly GST payment form.

The GST Council will vote on a GSTR-3B plan next week to make changes to the monthly tax payment form . The change would include auto-population of outward supplies from the sales report and a non-editable tax payment table .

Officials said the GST Council will vote on a GSTR-3B plan next week to make changes to the monthly tax payment form, which would include auto-population of outward supplies from the sales report and a non-editable tax payment table.The change would help reduce the danger of fake billing, since sellers would record higher sales in GSTR-1 to enable customers to claim an input tax credit (ITC), but report reduced sales in GSTR-3B to reduce their GST liability.According to GSTR-3B of a taxpayer, auto-drafted input tax credit (ITC) statements are provided based on inward and outward B2B purchases and also flags any anomaly between GSTR-1 and 3B.According to the changes proposed by the GST Council's Law Committee, values from GTSR-1 will be automatically populated into GSTR-3B in specific rows, allowing for one-to-one correspondence to be established between the two return forms' rows in a large way, providing clarity to the taxpayer and tax officers.

As per the revised form recommended by the Council's Law Committee, the tax payment table in Form GSTR-3B will be auto-populated from other tables in the format and non-editable.The Committee suggested that any amendment to Form GSTR-3B, as far as practicable, should differ from another to Form GSTR-1 in terms of outward obligations, recommending that a separate amendment table (for liabilities) be included in GSTR-3B for greater clarity to the taxpayers.According to the Committee, an amendment table could also be included in GSTR-3B to list any proposed changes in the ITC section.Once the GST Council approves the proposed reforms, the revised form will be made public domain for stakeholder discussion.

In GSTR-1, taxpayers file reports of outward purchases by the 11th day of the next month, while taxes are paid by filing GSTR-3B between the 20th, 22nd, and 24th of each month for various categories of taxpayers.AMRG & Associates Senior Partner Rajat Mohan said that tax filings for e-commerce businesses providing passenger transportation, accommodation, housekeeping, and cloud kitchens are likely to change.In their GSTR -1 and GSTR-3B cells, such e-commerce providers will now be able to report supplies on behalf of suppliers.Mohan said that e-commerce providers such as Uber, Swiggy, Zomato, and MMT would see few changes in their monthly tax filings, which would allow the government to produce more data points.