The GST return filing procedure is going to receive significant changes after numerous complaints received from exporters. Some claims say that this new system will replace the GSTR-1 and GSTR-3B forms.

It will enable businesses to file returns every month. Small businesses with a turnover of up to Rs. 5 Crore can choose to submit their returns on a quarterly basis.
This new returns system will include two tables – one to report outward supplies and the other to avail input tax credit based on the uploaded invoices.
Buyers and suppliers will have to go through three phases to claim an input tax credit. First, suppliers can continuously upload invoices to the GSTN at any time of the month. Buyers will be above to view these invoices instantly.
Next, buyers can lock an invoice to claim their input tax credit. They can also reject or mark an invoice as pending in specific cases.
Lastly, both the GSTN will automatically pay the input tax credit to a buyer and supplier based on their invoices.
The new system will also give exporters the ability to upload Shipping Bill. They can do so during or after filing their returns.
Other than the above, this new system is all set to bring numerous other GST tax in India benefits for taxpayers. As of now, taxpayers can file GST returns in 10 easy steps.