Submit your suggestions on comprehensive changes in GSTR-3B to CBIC upto 15th Sep 2022.

CBIC has invited suggestions from public on comprehensive changes in GSTR-3B. Last date to submit the suggestion is 15th Sep 2022.

Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B

A proposal of comprehensive changes in FORM GSTR-3B was deliberated by the GST Council in its 47th meeting held at Chandigarh on 28th and 29th June 2022. The Council recommended that the said proposal may be placed in public domain for seeking inputs and suggestions of the stakeholders.

Accordingly, the general public and the trade at large are hereby informed that a detailed Concept Paper on comprehensive changes in FORM GSTR-3B is enclosed.

All members of the trade/ stakeholders are requested to kindly furnish their views/comments/suggestions on the Concept Paper latest by 15th September 2022 at gstpolicywing-cbic@gov.in so as to facilitate finalization of the matter.

Comprehensive changes in FORM GSTR-3B

A comprehensive study has been done in respect of the return required to be filed under section 39 of the CGST Act by considering inter alia various representations and suggestions received over a period of time. Brief history of return filing under GST, amendments made in the Finance Act, 2022 in respect of the provisions related to Returns and elaborate proposal for changes in FORM GSTR-3B are discussed below.

The proposed changes ensure that the GSTR1-GSTR2B linkage remains intact and as far as possible, the GSTR-3B should be auto-generated consequent to furnishing details in FORM GSTR-1.

A. Brief history of return filing under GST:

1. The original design of return involved an elaborate process of filing of GSTR-1, 2 & 3 in a sequence which also envisaged inter-linking with back and forth flow of invoices. However GSTR-1-2-3 model were kept in abeyance. Instead, as an interim measure, a summary return in FORM GSTR-3B was introduced, along with the statement of outward supplies in FORM GSTR-1.

2. Subsequently, a new return system was envisaged (ANX-1/ ANX-II and RET-01). Section 43A was also inserted into the CGST Act vide CGST Amendment Act, 2018. However, section 43A was not notified.

3. In the 39thmeeting of the GST Council, it was recommended that the transition to the new return system may be made in an incremental manner by:-

i. the linking of the input tax credit in FORM GSTR-3B to the details of the supplies reflected in the FORM GSTR-2A;

ii. linking of the details of the statement of outward supplies in FORM GSTR-1 to the liability in FORM GSTR-3B.

4. In the 42nd GST Council meeting, it was recommended that the present system of GSTR-1/3B return filing to be continued and the GST laws may be amended to make the GSTR-1/3B return filing system as the default return filing system.

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