The Finance Ministry will invite stakeholder comments on proposed changes to monthly GST return forms from November 1, with the revised forms expected to become applicable from April 1, 2027.
New Delhi, October 22 — The Finance Ministry will invite comments from businesses and other stakeholders on proposed amendments to monthly Goods and Services Tax (GST) return forms beginning November 1, a senior official said.
Gaurav Singh, Commissioner in the GST Policy Wing of the Central Board of Indirect Taxes and Customs (CBIC), said the amended return forms will be placed on the MyGov portal for public consultation.
Stakeholders will be able to submit comments from November 1 to November 30, 2026.
The revised GST return forms are proposed to become effective from April 1, 2027.
The changes follow decisions taken at the 57th GST Council meeting, held on October 8.
The Council, comprising the Union and state finance ministers, approved an alternative mechanism for making changes to tax liabilities and input tax credit (ITC) in GST returns.
The move is aimed at reducing mismatches in return filings and limiting unnecessary notices and intimations to taxpayers.
The GST Council also approved changes to GSTR-1, GSTR-1A and the Invoice Furnishing Facility (IFF) to improve reconciliation between outward supply details reported by businesses and the information reflected in GSTR-3B, the monthly tax payment return.
The Finance Ministry said the notifications and circulars relating to decisions taken at the October 8 GST Council meeting have already been vetted by the Law Department and are expected to be released in the public domain on Friday.
Singh said improvements in the integrity of the ITC chain could create room for further reforms in the GST system.
The department is also looking at ways to simplify the GST audit process.
Singh said the audit mechanism should be designed in a way that taxpayers face “no harassment”.
At present, companies operating across several states can be subjected to separate audits by GST authorities in each of those jurisdictions.
The government is therefore examining whether the process can be made more streamlined while maintaining effective compliance checks.
The proposed changes form part of a broader effort to make GST compliance easier, improve reconciliation between different return forms and reduce disputes arising from mismatches in tax liability and input tax credit.
