GSTR-3B may see auto-populated outward supplies, non-editable tax table

GSTR-3B may see auto-populated outward supplies, non-editable tax table

The GST Council is likely to consider a proposal for making changes to the monthly tax payment form GSTR 3 B, which would include auto-population of outward supplies from sales return and non-editable tax payment table, officials said.

The move would help curbing fake billing, where sellers would show higher sales in GSTR- 1 to allow purchasers to claim input tax credit ITC but report suppressed sales in GSTR- 3 B to lower GST liability.

GSTR 3 B of a taxpayer includes auto drafted input tax credit ITC statements based on inward and outward B 2 B supplies and also red flags any mismatch between GSTR 1 and 3 B.

As per the changes proposed by the Law Committee of the GST Council, the autopopulation of values from GTSR 1 into GSTR 3 B will be done in specific rows to establish one-to-one correspondence between rows of the two return forms, thereby giving clarity to the taxpayer and tax officers.

An official said that the change would reduce the requirement of user input in GSTR 3 B and ease the GSTR 3 B filing process.

The tax payment table in Form GSTR 3 B will be auto-populated from other tables in the form and will be non-editable, as per the amended form recommended by the Law Committee of the Council.

As far as possible, the Committee suggested that an amendment in Form GSTR- 3B with regard to outward liabilities could be introduced in Form GSTR-3 B, so that any amendment made in Form GSTR-1 is clearly reflected in GSTR-3 B.

An amendment table may also be included in GSTR-3 B to show any amendment in the ITC portion, the Committee suggested.

The changes proposed by the Law Committee get the approval of the GST Council, the form will be put in public domain for stakeholder consultation. The final form will be approved by the GST Council at a meeting later in the day.

The taxpayers file statements of outward supplies in GSTR-1 the 11th day of the following month, while taxes are paid by filing GSTR 3 B between the 20th, 22nd and 24th of each month for different categories of taxpayers.

AMRG Associates Senior Partner Rajat Mohan said that tax filings are going to change for e-commerce operators that render passenger transportation services, housekeeping services, and cloud kitchens, as well as in addition to the proposed changes in GSTR 3 B. In separate cells, such e-commerce players would be made liable to report supplies on behalf of suppliers in their GSTR 1 and GSTR 3 B.

Mohan said that the tax filings for e-commerce players like Uber, Swiggy, Zomato and MMT would not change because of the changes in their monthly tax filings that would ensure more data points for the government system for big data analytics.