New Delhi, Oct. 8 -- After the recent tax rate cuts, the Goods and Services Tax (GST) Council, the apex decision-making committee on indirect taxes, next plans to make availing of tax credits and claiming tax refunds easier by potentially eliminating data mismatches, according to two persons aware of discussions in the government.

It also plans to put an end to tax notices that get issued for information mismatches that do not suggest tax evasion.

If carried through, the changes could ease the working capital requirements of businesses by releasing locked tax credits.

The idea is to make the technology-driven tax system that collects data at every stage in the value chain and enables flow of tax credits from business to business more u...