The Press Information Bureau in its Press Release dated 04-05-2018 gave approval for new return design and the key elements of it are as follows:
i) One Monthly Return in place of present system
ii) Matching of credit based on the invoices uploaded by the seller
iii) No automatic reversal of credit on non-payment of tax by the seller
iv) Online and automated process for recovery of taxes and reversal of credit claimed without human interface.