The Indian government seeks public feedback until November 30, 2026, on a new GST mechanism designed to amend liabilities and input tax credit, aiming to minimize return mismatches and reduce administrative notices for taxpayers.
India Invites Public Input on New Alternate Mechanism for GST Returns
New Delhi [India], November 13 (ANI): The Government of India has invited suggestions and feedback from stakeholders and the public on a proposed alternate mechanism for amending liabilities and input tax credit (ITC) in Goods and Services Tax (GST) returns. According to MyGov, the citizen engagement platform of the Government of India, the consultation window opened on November 1, 2026, and closes on November 30, 2026.
The GST Council recommended this alternate mechanism during its 57th meeting on October 8, 2026, to reduce return mismatches and subsequent tax notices. "The GST Council in the 57th meeting held on 08th October 2026 has recommended an Alternate mechanism for making amendments of liabilities and input tax credit in GST returns to minimise mismatches and reduce notices/intimations on account thereof," the government stated. The authorities placed the proposed measures in the public domain for a time-bound consultation. This step allows taxpayers, tax practitioners, and industry associations to submit comments. A detailed note outlining the proposed amendments to various Central Goods and Services Tax (CGST) Rules, 2017, and CGST forms accompanies the consultation notice. "Your valuable suggestions and feedback will contribute to improving the proposed mechanism and making amendments in GST liability and input tax credit more efficient and taxpayer-friendly," the govt noted.
Under the terms and conditions set by the Government of India, participation in the consultation remains entirely voluntary and creates no right or entitlement for the submitter. The guidelines specify that comments must stay relevant to the subject matter and maintain a clear, respectful, and constructive tone. "All submissions may be examined and considered by the competent authority. Submission of comments does not guarantee their acceptance or incorporation into any recommendation or policy decision," the govt said. Participants bear full responsibility for ensuring that submitted information and supporting documents remain accurate and lawful. The portal terms advise users against including unnecessary personal or sensitive details in their feedback, as authorities use the submissions to examine the consultation matter. "Submissions must not contain unlawful, defamatory, abusive, misleading, or irrelevant content, or material that infringes the rights of any person," the terms stated. The government also clarified that the portal content serves consultation purposes only and does not constitute legal, tax, or professional advice. Furthermore, the portal administrator holds the right to modify consultation details, extend or close the window, or remove non-compliant entries. "A user can submit suggestions for more than one area. However, once a suggestion in respect of an area is submitted, the same cannot be edited," the govt added. (ANI)
