The GST council in its 27th council meeting on 4th May 2018 had approved the proposed simplified GST returns format.

In the 31st GST council meeting dated 22nd December 2018, the new return filing system has been proposed to be introduced on a trial basis with effect from April 2019 and make it mandatory from July 2019 which is after the results of general elections. The formats along with detailed instructions were made available on the GST portal on 8th March 2019. Readers could find it in portal https://www.gst.gov.in/ > Downloads > Proposed Return Documents.

The new returns are being introduced replacing GSTR 1 and GSTR 3B which is being filed by majority of the assessee. Those who are under composition scheme could continue to file GSTR 4. It is estimated that around 17% of the assessee are under composition scheme. Other returns such as Non-Resident Foreign Taxpayer Returns (GSTR 5), ISD returns (GSTR 6), TDS returns (GSTR 7), TCS Returns (GSTR 8), and Casual Taxable Person (GSTR 11) would continue as it is.

The tax payers were kept in the dark about requirement of filing GSTR 2 & 3 from July 2017 onwards. Only recently, it was understood that the new GST returns formats would be introduced by April/July 2019, which could render GSTR 2 & 3 ineffective for the past also. But this is not yet made clear.

For more reading please visit following link

https://taxguru.in/goods-and-service-tax/proposed-gst-returns-challenges.html