GSTN enabled new feature w.r.t. tax liability breakup table in GSTR-3B on GST Portal

The Goods and Services Tax Network (“GSTN”) has enabled a new feature w.r.t. tax liability breakup table in GSTR-3B.

Now you can check Whether liability declared by a taxpayer in GSTR-1 is Paid through GSTR-3B or not and upto which extent. This feature will Definitely help in trapping bogus suppliers. But at the same time it is casting a responsibility that in case if tax not deposited by the supplier and you are still dealing with such supplier risk of non eligibility of ITC on buyers.

Source - GST Portal