1. Remove B2B and B2C classification in Table - 4.
2. Remove the amendments detail from Table - 4, 5, 10 and 11. The correct outward supplies details should be made to be entered in this table itself.
3. Remove Details of classifying ITC into Inputs, Capital goods and Input services in Table - 6.
4. Merge points Table 6(C) and 6(D).
5. Make filling of data in Table 8(GSTR 2A), 17(HSN outward) and 18 (HSN inward) optional.
6. Include Table 12 and 13 within Table 6 itself.
7. Kindly clarify what information to be entered in Tax payable column of Table 9. Should we mention the correct output tax value or just the auto-populated figures? (Note: This TAX PAYABLE figures is to be considered as TAX PAID in GSTR 9C)
These are my views to make the filing simpler. I believe that the important thing is to mention the correct output tax and correct input tax. Too much details relating to FY 2017-18 can be very hard to obtain. These changes can be done for FY 2017-18 annual returns alone. From FY 2018-19 detailed structure can be adopted.
Feel free to share any other views. TY.
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