On Saturday (16.11.2019) Finance Minister Smt. Nirmala Siharaman
during the meeting with representatives of the Trade, has assured of
simplification of GST filing will be implemented soon. GST
Commissioners across the country will seek suggestions /feedback from
taxpayers and tax practitioners, next month.

Some of the pending issues still under consideration:

• Ability of taxpayers to rectify mistakes during filing of returns.
• Facility to download data for a specific period instead of current
  system of month-wise downloading.
• ITC data matching in GSTR2A on monthly basis for GSTR3B while
  small supplier will file GSTR1 only Quarterly basis.

According to sources, the GST department thinks “high non-filing” of GST
returns is the “major cause” for falling GST collections. ( So, the
“Economy Slowdown” is only a “minor cause” for short fall in revenue?)

The facility to generate e-way bill for taxpayers who do not file two
consecutive GSTR-3B returns is likely to be blocked soon. Once the
taxpayer filed one of the pending returns, e-way bill facility will be
automatically restored. An application to block and unblock e-way bill
facility has been developed and tested between GSTN and e-way bill system.

The Gujarat High Court has issued Notices to Centre / State Governments
on limiting (20%) the ITC in case details not uploaded by the supplier (not
reflected in GSTR-2A). However there is no stay for Notification No.
49/2019-CT dated 09.10.2019 which inserted Sub-rule (4) to Rule 36 of
CGST Rules, 2017 restricting 20% limit for ITC not shown in GSTR2A.

The following are some of “relaxations” now given by Govt. for filing Annual GST return / reconciliation (GSTR-9 / GSTR 9 C )