Stakeholder inputs sought on proposed GST return changes

New Delhi: The government has invited suggestions from taxpayers, tax professionals and industry stakeholders on the proposed alternative mechanism for amending tax liabilities and input tax credit (ITC) in goods and services tax (GST) returns, aimed at reducing mismatches and minimising notices and intimations issued to taxpayers.

The consultation, launched by the Central Board of Indirect Taxes and Customs (CBIC) under the finance ministry, will be available on the MyGov platform. Stakeholders can access the consultation note and submit their feedback through the MyGov portal until November 30.

The proposed changes follow recommendations made at the 57th meeting of the GST Council, held on October 8.


The alternative mechanism seeks to make corrections to GST liabilities and ITC more efficient and taxpayer-friendly, while addressing discrepancies that often trigger notices and compliance-related correspondence.

As part of the consultation, the CBIC has placed a detailed note in the public domain outlining the proposed mechanism, including amendments to various provisions of the Central Goods and Services Tax (CGST) Rules, 2017, and relevant GST forms.