Summary: The Central Board of Indirect Taxes & Customs (CBIC), Ministry of Finance, has invited citizens and stakeholders to comment on a proposed alternate mechanism for amending liabilities and input tax credit in GST returns. Recommended at the 57th GST Council meeting held on 8 October 2026, the mechanism aims to minimise return mismatches and reduce resulting notices and intimations. The consultation runs from 1 November to 30 November 2026 and is open to taxpayers, tax practitioners, industry associations and other stakeholders. The consultation refers to a note explaining the proposed mechanism, including proposed amendments to the CGST Rules, 2017 and CGST forms. Participation is voluntary and creates no right or entitlement.
Suggestions must be relevant, clear, respectful and constructive, and participants are responsible for the accuracy and lawfulness of their information and supporting documents. Submissions may be examined by the competent authority, but their submission does not guarantee acceptance or incorporation into policy. Participants should avoid unnecessary personal or sensitive information and must not submit unlawful, defamatory, abusive, misleading, irrelevant or rights-infringing material. The portal provides consultation information rather than legal, tax or professional advice. Subject to applicable rules and policies, its administrator may modify consultation details, extend or close the consultation, or remove non-compliant submissions. Users may submit suggestions for more than one area, but a suggestion cannot be edited after submission for that area.
GOVERNMENT OF INDIA
Inviting suggestions for the proposed Alternate mechanism for making amendment in liability and ITC in GST
About
Central Board of Indirect Taxes & Customs, Ministry of Finance invites citizens and stakeholders to share their suggestions on the proposed “Alternate Mechanism for making amendment in liability and input tax credit in GST returns”.
The GST Council in the 57th meeting held on 08th October, 2026, has recommended an Alternate mechanism for making amendment of liabilities and input tax credit in GST returns to minimize mismatches and reduction of notices/intimations on account thereof. The proposed measures are placed in the public domain for a time-bound consultation to provide an opportunity to taxpayers, tax practitioners, industry associations, and other stakeholders to submit comments and suggestions on the proposed measures.
Accordingly, a note on the proposed Alternate mechanism for making amendment of liabilities and input tax credit in GST returns to minimize mismatches and reduction of notices/intimations on account thereof, including the amendments proposed in various CGST Rules, 2017 and CGST FORMS can be accessed at the link below.
Click here to access the link: Note on the proposed Alternate mechanism for making amendment of liabilities and input tax credit in GST returns
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.
Share your suggestions and participate in the consultation.
Timelines
- 01st November 2026 Start Date
- 30th November 2026 End Date
Terms & Conditions
1. Purpose of Consultation: The portal is intended to invite suggestions, comments, and feedback from stakeholders and members of the public on specified GST-related matters.
2. Voluntary Participation: Submission of comments through the portal is voluntary and does not create any right or entitlement in favour of the submitter.
3. Relevance of Submissions: Comments and suggestions should be relevant to the subject matter of the consultation and should be expressed in a clear, respectful, and constructive manner.
4. Accuracy of Information: Participants are responsible for ensuring that the information and supporting documents submitted by them are accurate and lawful.
5. Review of Submissions: 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.
6. Confidentiality and Disclosure: Submissions may be used for the purpose of examining the consultation matter. Participants should avoid including unnecessary personal or sensitive information in their submissions.
7. Appropriate Use: Submissions must not contain unlawful, defamatory, abusive, misleading, or irrelevant content, or material that infringes the rights of any person.
8. No Legal or Tax Advice: Information provided on the portal is for consultation purposes only and should not be construed as legal, tax, or professional advice.
9. Modification or Closure: The portal administrator reserves the right, subject to applicable rules and policies, to modify consultation details, extend or close a consultation, or remove submissions that do not comply with the stated conditions.
10. A user can submit suggestion for more than one area. However, once suggestion in respect of an area is submitted, the same cannot be edited.
