In an attempt to minimise mismatch notices under the Goods and Services Tax, the Finance Ministry will on November 1 put up on ‘myGov.in’ for consultation the revamped GST return forms, including the GSTR-1 in which businesses report outward supplies, a senior official said on Thursday (October 22, 2026).
The Central Board of Indirect Taxes (CBIC), under the Finance Ministry, will put up the forms for public comments on ‘myGov.in’ portal and the consultation process would be open till November 30.
If the need does not arise, there won’t be any case for notice based on mismatches. Mr. Invoice Furnishing Facility (IFF) is an optional monthly statement filed by taxpayers under the GST Quarterly Return Monthly Payment (QRMP) scheme.
We will put the forms on ‘myGov’ for comments on November 1 with a 30-day window,” Mr. GSTR-1 is a monthly invoice-wise sales return, while GSTR-1A is an amendment statement that allows taxpayers to correct errors or add missed invoice details before filing their monthly GSTR-3B return. The Council approved insertion of sub-rule (6A) in the rule 60 of the CGST Rules, 2017, for IMS to allow a recipient to accept, reject or keep pending a document pertaining to inward supply, for the purpose of generation of statement of ITC in GSTR-2B form (a system-drafted ITC statement which lists out available tax credits).
CBIC, Commissioner (GST Policy Wing), Gaurav Singh, said a major painpoint in GST currently is the mismatch of returns and almost 80% of notices are issued due to such mismatches. “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.
Singh said 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. Singh said.
