Draft GST return forms to be put up on Nov 1 for public comments

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GST Council’s recommendations includes various measures to streamline return filing process, to minimize mismatches in liability and input tax credit (ITC) in returns

By Shishir Sinha

Updated - October 22, 2026 at 06:38 PM. | New Delhi, October 22:

There will be a new rule in included the CGST Rules to provide for a facility on the portal

Finance Ministry will release draft of revamped GST return forms for public consultation on November 1. These forms aim to help the businesses avoid mismatches, a senior CBIC official said here on Thursday.

“Based on the industry responses, we are modifying GSTR-1 form, we are improving the IMS so that the need for editing 3B does not arise. If the need does not arise, there won’t be any case for notice based on mismatches. We will put the forms on ‘myGov’ for comments on November 1 with a 30-day window,” CBIC, Commissioner (GST Policy Wing), Gaurav Singh said in a conference organised by ASSOCHAM.

This is follow-up of the GST Council’s recommendation, made on October 8. It includes various measures to streamline return filing process, to minimize mismatches in liability and input tax credit (ITC) in returns. Accordingly, enhancements in FORM GSTR-1/1A/IFF to be prescribed to enable better reconciliation of the details furnished in these forms with the details reported in the return in FORM GSTR-3B.

Liabilities Reporting

Also, there will be a new rule in included the CGST Rules to provide for a facility namely, “Electronic Statement of tax paid on reverse charge basis and input tax credit claimed” on the portal, to facilitate the taxpayers in correct reporting of tax liability and ITC on supplies liable to RCM in returns. At the same time there will be a mechanism of correct reporting and correction/rectification of liability in the return, so that liability in the return in FORM GSTR-3B aligns with the details of liability furnished in FORM GSTR-1/1A/IFF.

The Council recommended that the provisions regarding alternate mechanism for amendment of liability and ITC in the GST return, may be brought into force from the return of April, 2027. These measures will considerably reduce mismatches in liability and ITC in returns, thus not only reducing demand notices and system generated intimations on account of such mismatches, but also improving the integrity of ITC across the supply chain, thereby facilitating taxpayers.

Meanwhile, Singh said a major pain point in GST currently is the mismatch of returns and almost 80 per cent of notices are issued due to such mismatches. At present, businesses can modify or edit GSTR-3B (self-declared summary return and monthly tax payment form), which leads to mismatches with GSTR-1. Further, he said that based on industry responses on the reasons why businesses edit their GSTR-3B, the GST forms have been tweaked, and the invoice management system (IMS) has been improved.

If reforms in GST return system can be implemented successfully, the integrity issues in the supply chain get resolved. This would be the foundation for further reforms, he added. Invoice Furnishing Facility (IFF) is an optional monthly statement filed by taxpayers under the GST Quarterly Return Monthly Payment (QRMP) scheme.

GSTAT

In his address, GST Appellate Tribunal (GSTAT) President Justice (retd) Sanjaya Kumar Mishra expressed dismay over the mistakes made by trade and tax professionals in filing appeals withGSTAT. He said that 95 per cent of the about 7,000 cases filed before the GSTAT principal bench does not fall within its jurisdiction.

He said on an average, daily 40-50 appeals filed before the principal bench are transferred to the concerned state benches. “The proactive approach adopted by the GSTAT is not fully reciprocated by the trade, by tax professionals and revenue officials. Even revenue officials are making mistakes especially regarding jurisdiction of the tribunal on matters to be decided u/s 112 of CGST Act,” Mishra said.

Published on October 22, 2026

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