Amidst a slowing economy, GST is preparing itself for a massive compliance shift for taxpayers, starting October 2019. The new GST returns will replace the present system of GSTR-3B, GSTR-1 and the auto-populated GSTR-2A. Where GSTR-1 is the return of outward supplies, GSTR-2A is the detail of inward supplies (based upon GSTR-1 of your supplier) and the summary returns of GSTR-3B for payment of tax.