In this post, we will discuss the key changes made by GSTN recently which has simplified the GSTR 3B filing process.

The government on 21st Feb 2018 said it has simplified the version of GSTR-3B, making it more user-friendly. Businesses will now be able to see input tax credit balance on the return forms.

Key Changes In The GSTR 3B Return Filing Process 

Tax Payment: 

Earlier, taxpayers were required to submit the return to ascertain the tax liability amount. Also, post the submission, you could not make any changes. At present, the tax liability to be paid in cash/credit will be shown before submitting the return.

Challan generation:

Currently, auto-generation of tax payment challan is possible after offsetting the input tax credit available in credit ledger. The taxpayer has an option to ignore the system generated credit utilization and give an amount of their preference.  Earlier, the assessee had to manually fill in the credit utilization amount and generate the challan.

Download facility of draft return:

You can download draft return at any stage to verify the saved details offline.


A taxpayer now needs to fill either CGST or SGST / UTGST amount, other tax amounts will get auto-filled.

This ends our post regarding the recent news of simplifying GSTR 3B return filing process. If you have any questions or doubts kindly drop them in the comment section below.

Related: GSTR 3B – All the details you need to prepare Form 3B of GST