Government proposes changes in GST return filing system, floats out concept note

In order to increase taxpayer convenience and ease of filing returns, the indirect tax department has proposed a set of changes in the GSTR-3B form, which is a composite return form that has details of sales, purchases, and input tax credit (ITC) and taxes to be paid. In a concept note floated by the Central Board of Indirect Taxes, a copy of which is with TNIE, it has now proposed that GSTR-3B fo…