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GST: Submission suggesting improvements in GST Returns for registered taxpayers

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The Directorate General of Goods and Service Tax (Southern Region) has been entrusted to make an analysis of GST Returns on the following “Terms of References”.

•      To analyse the purpose and requirements of filing of returns in the GST regime. 

•      To suggest modifications in returns, if any, including related changes in laws, rules and formats applicable.

•      To analyse the adequacy/deficiency in data in the existing returns and suggest addition/deletion, if any.

In this regard, we have made detailed submission on November 1, 2021 suggesting improvements in the GST returns to enable ease of doing business. As part of our submission, we have requested the government to remove restriction in terms of the number of times an amendment can be made in B2C category under GSTR-1, allowing negative values in GSTR-3B, scrapping GSTR 2A or making GSTR 2B dynamic with invoices submitted post 11th of month being generated instantly in next month’s GSTR 2B, amongst others.

Our detailed submission to DGGST is attached for your reference.