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.

The following proposal for changes in GSTR 3B are made in GSTR 3B:

1. Auto-population of values from GTSR-1 into GSTR-3B in specific rows to establish a one-to-one correspondence.
2. Provision for allowing amendment in GSTR-3B
3. Allowing negative values in GSTR-3B
4. specific rows for showing various reversals and subsequent reclaims of ITC
5. Streamlining the process of settlement of IGST revenues