In a statement on Wednesday, Goods and Services Tax Network (GSTN) said that it has simplified the filing of sales return form GST-3B. Businesses will be able to see their input tax credit balance on its return forms.

"One area where a few taxpayers were making errors frequently was utilisation of input tax credit and computation of balance payment in cash. By improving the user interface and redesigning the process, filing of GSTR-3B has been made considerably more convenient," GSTN Chief Executive Officer Prakash Kumar said.

The user interface is simplified to make tax filing more convenient.

Changes include:

• Option to check tax liability before submission.
• Tax challan is auto-generated. Credit amount to be utilised can be edited.
• A draft return of saved details can be downloaded at any stage.
• Once CGST or SGST/UGST is filled, other taxes are auto-filled.