CBIC engages Public consult on GST Returns for the Proposed Shift from GSTR-3B Editing to Source-Level Corrections

The proposed GST return reforms seek to make GSTR-3B a return that reflects reconciled information rather than a return in which taxpayers independently modify system-generated figures. The framework places greater reliance on GSTR-1 and GSTR-1A for liability corrections, IMS for ITC management, and dedicated electronic statements for ITC reversals, reclaims and reverse charge credits. It also introduces mechanisms for reporting invoices against DRC-03 payments and correcting certain earlier-period errors. If implemented, the changes will materially alter return preparation, reconciliation and ITC control processes.