https://www.taxtmi.com/article/detailed?id=17555 GST return mismatches are identified as a recurrent basis for tax demands notwithstanding the need to establish actual short payment. An alternate mechanism for amendment of liability and input tax credit (ITC) in returns is proposed to take effect from the April 2027 return period. The mechanism is intended to enable correction and reconciliation of return data, reduce mismatch-based demand notices and system-generated intimations, and strengthen ITC integrity throughout the supply chain. en-us Sat, 10 Oct 2026 08:34:15 +0530 Sat, 10 Oct 2026 08:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17555 GST return mismatches are identified as a recurrent basis for tax demands notwithstanding the need to establish actual short payment. An alternate mechanism for amendment of liability and input tax credit (ITC) in returns is proposed to take effect from the April 2027 return period. The mechanism is intended to enable correction and reconciliation of return data, reduce mismatch-based demand notices and system-generated intimations, and strengthen ITC integrity throughout the supply chain. Articles Goods and Services Tax - GST Sat, 10 Oct 2026 08:34:15 +0530 https://www.taxtmi.com/article/detailed?id=17555