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Update · CBIC consultation, open 1–30 November 2026 · checked 14 November 2026

GST proposal: fix sales in GSTR-1A or IFF and credit through IMS, not in GSTR-3B, from April 2027

CBIC has asked for comments, until 30 November 2026, on a change recommended by the GST Council on 8 October 2026. Errors in sales would be corrected only through GSTR-1, GSTR-1A or IFF, and input tax credit would be managed through IMS and credit statements, so GSTR-3B would no longer be edited directly. It is proposed from the April 2027 return period.

Applies to
Every regular GST taxpayer who files GSTR-3B
Effective from
1 April 2027
Published
1 November 2026
  • Sales side. Outward supplies in GSTR-3B would have to match GSTR-1 as amended by GSTR-1A or IFF (proposed rule 61(1A)). A mistake in sales is fixed in those statements, not by typing a different figure in GSTR-3B.
  • Credit side. Ordinary input tax credit in GSTR-3B would have to match GSTR-2B (proposed rule 61(1B)). Most credit tables would fill in from documents accepted, or deemed accepted, in the Invoice Management System (IMS).
  • Reversals and reclaims. Credit reversed and reclaimed later would get its own table (a new 4(AA)) and run through the credit reversal and reclaim statement (PMT-02A). Reverse-charge credit would be limited by a reverse-charge statement (PMT-02B), and a new PMT-10 would correct excess reversals.
  • Status. This is a proposal for comment, not law. The consultation on MyGov runs from 1 to 30 November 2026, and a suggestion cannot be edited once submitted.

What to do

Start using IMS every month now, accepting or rejecting supplier invoices before you file, and fix sales errors through GSTR-1A rather than in GSTR-3B. If the change goes ahead, a business that already works this way will have nothing to relearn in April 2027. If you have views, send them on MyGov before 30 November.

Sources

This update is for general information only and does not constitute professional advice. Please consult a qualified professional before acting on it.

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