PolicyGST
Amended GSTR-1 forms go out for public comment from 1 November, to apply from April
The CBIC's GST policy chief said the revised return forms, cleared by the GST Council this month, aim to cut mismatches with GSTR-3B and the notices that follow. Audits are next in line for a look.
Key points
- Draft amended GSTR-1, GSTR-1A and IFF forms will be put on MyGov for comments from 1 November.
- Comments close on 30 November and the new forms take effect from 1 April 2027.
- Notifications on the GST Council's 8 October decisions are due on Friday, 23 October.
Revised versions of the monthly GST return forms GSTR-1, GSTR-1A and IFF will be put up for public comment on the MyGov portal from 1 November, and will come into force on 1 April 2027, a senior tax official said on Thursday.
Gaurav Singh, Commissioner of the GST Policy Wing at the Central Board of Indirect Taxes and Customs (CBIC), told reporters that comments will be taken until 30 November. The changes are meant to make the sales return line up better with GSTR-3B, the monthly form on which businesses pay their tax.
The GST Council approved the enhancements at its 57th meeting on 8 October. It also cleared an alternative way for businesses to amend their tax liability and input tax credit (ITC) in returns, which the government expects will reduce mismatches and the notices and intimations they trigger. Singh said notifications and circulars on the Council’s decisions, already vetted by the law department, are due to be issued on Friday, 23 October.
Audits next
Singh said the department would also work on streamlining GST audits. A business that operates in several states now faces separate audits by each state’s tax officers.
“With regard to audit, we need to have a look,” he said, adding that the process should involve “no harassment” of taxpayers.
He said further GST reforms would gather pace once integrity problems in the input tax credit chain are resolved.