Pandey, who briefed reporters on the specific aspects, said the GST Council has in principle cleared an electronic invoicing mechanism for business-to-business transactions through a designated official portal, which will also act as the tax return platform. He said the earlier decision to allow quarterly filing of returns for businesses with up to ₹5 crore in sales has now been built into the statutes. They, however, have to file taxes on a monthly basis. The new return forms will be available for big businesses to use on a trial basis for three months from July. It should become the norm from January 2020.