<h1>GST return simplification: proposal to retain GSTR-3B while shifting to invoice-based reporting to ease compliance.</h1> The GST Council favoured retaining the GSTR-3B provisional return while moving to an invoice-based reporting system capturing transaction details, with a written proposal to be circulated to states and finalisation at the next meeting. It also decided to implement the e-way bill requirement for inter-state movements above the prescribed value from February 1, with several states opting for intra-state implementation, to improve matching of consignments with supplier and purchaser returns and curb tax evasion.