The GST Council in its meeting next week is likely to consider a proposal to make changes in the monthly tax payment form — GSTR3B, which would include auto-population of outward supplies from sales return and non-editable tax payment table, officials said.

The move would help curb the menace of fake billing, whereby sellers would show higher sales in GSTR-1 to enable purchasers to claim input tax credit, but report suppressed sales in GSTR-3B to lower GST liability.

At present, GSTR-3B of a taxpayer includes auto drafted input tax credit statements based on inward and outward B2B supplies and also red flags any mismatch between GSTR1 and 3B.

According to the changes proposed by the law committee of the GST Council, there will be auto-population of values from GTSR-1 into GSTR3B in specific rows to establish one-to-one correspondence to a large extent between rows of the two return forms, thereby providing clarity to the taxpayer and officers.

The change would minimise the requirement of user input in GSTR-3B and ease the GSTR-3B filing process, an official said. Noting that amendment in Form GSTR-3B, as far as feasible, should flow from amendment in Form GSTR-1, with regard to outward liabilities, the committee suggested that for giving more clarity to the taxpayers, separate amendment table (for liabilities) may be introduced in GSTR-3B.