In 2025, the Indian government is considering a proposal to allow taxpayers to file updated or revised returns under the Goods and Services Tax (GST). This proposal would benefit taxpayers and reduce litigation under the indirect tax regime. Taxpayers would be able to rectify their returns, including computations of tax. Currently, there is no provision for filing revised returns under GST, except for minor corrections in invoice details uploaded on the portal. The industry has been demanding this facility, and a petition in this regard is before the Supreme Court. However, the facility is already available under Income Tax.
A senior government official states that “We are looking at allowing updated returns under GST. This will add immensely to the ease of filing returns and reduce litigation where the intent is not to evade tax and a taxpayer has either miscalculated or missed out on a detail.” Taxpayers may be allowed to file revised GST returns from April. The Central Board of Indirect Taxes and Customs will soon provide the details that will then be taken up by the law committee of GST council and then the council itself.
