GST Council to select hybrid model for simplifying filing returns on Friday

In non-payment of taxes, the authorities will follow it up with the seller, based on the liability generated from the invoice upload

In a relief for businesses, the Goods and Services Tax Council is to simplify filing of returns at a meeting on Friday, through a ‘hybrid model’ recommended by a panel led by Bihar deputy chief minister Sushil Modi.

The proposed model is a fusion between the recommendation by Infosys Chairman Nandan Nilekani and the ‘provisional credit model’ suggested by government officers. A buyer will get input tax credit based on the seller's uploading of invoices, including missing ones. This would be irrespective of whether seller has actually paid the tax.

“The Council will discuss (this). It is expected to get acceptance,”