Filing goods and services tax (GST) returns will be easier with technological changes set to be introduced over the next few months, while putting on hold the simplified return-filing system, which had been proposed earlier.
Instead of completely changing the return forms, the effort is now to introduce, within the existing framework, changes in a staggered manner, so that taxpayers are not put out.
Plugging tax evasion and preventing frauds in claiming input tax credit will come with the territory. A taxpayer with a turnover of less than Rs 5 crore will be allowed to file summary returns (GSTR 3B)