GST Council likely to consider changes in monthly tax payment form.

Current Context: GST Council is likely to consider a proposal for introducing auto-population of outward supplies from sales return and non-editable tax payment table.

• This decision has been taken to curb the menace of fake billing, and also to counter the lower GST liability.
• The committee has also proposed the Introduction of auto-population of values from GTSR-1 into GSTR-3B in specific rows to establish one-to-one correspondence to a large extent.
• The tax payment table in Form GSTR-3B will be non-editable, as per the amended form recommended by the Law Committee of the Council.
• Once the changes proposed by the Law Committee gets an in-principle approval of the GST Council, the revamped form will be put in the public domain for stakeholder consultation.
• If it has happened tax filings are set to change for e-commerce operators rendering passenger transportation services, accommodation services, and housekeeping services.

Question

Ques: 1. According to the latest proposal of the Law Committee of GST Council, the changes to be made in which of the following form?
A.GSTR-2B
B.GSTR-3B
C.GSTR-1B
D.GSTR-4B