{"id":10726,"date":"2026-10-23T13:01:48","date_gmt":"2026-10-23T13:01:48","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=10726"},"modified":"2026-10-23T13:01:52","modified_gmt":"2026-10-23T13:01:52","slug":"gst-return-changes-april-2027","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/","title":{"rendered":"GSTR-1 vs GSTR-3B vs GSTR-2B: What the April 2027 Changes Mean for Your ITC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#GSTR-1_vs_GSTR-3B_vs_GSTR-2B_whats_the_difference\" title=\"GSTR-1 vs GSTR-3B vs GSTR-2B: what&#8217;s the difference?\">GSTR-1 vs GSTR-3B vs GSTR-2B: what&#8217;s the difference?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Why_do_these_returns_stop_matching\" title=\"Why do these returns stop matching?\">Why do these returns stop matching?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Want_to_cut_down_on_manual_GSTR_reconciliation_Book_a_free_demo\" title=\"Want to cut down on manual GSTR reconciliation? Book a free demo\">Want to cut down on manual GSTR reconciliation? Book a free demo<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#What_has_the_GST_Council_recommended_from_April_2027\" title=\"What has the GST Council recommended from April 2027?\">What has the GST Council recommended from April 2027?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Better_GSTR-1_to_GSTR-3B_reconciliation\" title=\"Better GSTR-1 to GSTR-3B reconciliation\">Better GSTR-1 to GSTR-3B reconciliation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Liability_correction_under_Rule_611A\" title=\"Liability correction under Rule 61(1A)\">Liability correction under Rule 61(1A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#ITC_correction_under_Rule_611B\" title=\"ITC correction under Rule 61(1B)\">ITC correction under Rule 61(1B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Electronic_Credit_Reversal_and_Reclaim_Statement_Rule_86C\" title=\"Electronic Credit Reversal and Reclaim Statement (Rule 86C)\">Electronic Credit Reversal and Reclaim Statement (Rule 86C)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Electronic_statement_for_reverse_charge_Rule_86D\" title=\"Electronic statement for reverse charge (Rule 86D)\">Electronic statement for reverse charge (Rule 86D)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Invoice_Management_System_changes_Rule_60\" title=\"Invoice Management System changes (Rule 60)\">Invoice Management System changes (Rule 60)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#DRC-03_with_invoice_details\" title=\"DRC-03 with invoice details\">DRC-03 with invoice details<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#What_do_these_changes_mean_for_your_ITC\" title=\"What do these changes mean for your ITC?\">What do these changes mean for your ITC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Get_your_GST_books_ready_for_April_2027_Start_Free_Trial\" title=\"Get your GST books ready for April 2027. Start Free Trial\">Get your GST books ready for April 2027. Start Free Trial<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#How_to_prepare_before_April_2027\" title=\"How to prepare before April 2027\">How to prepare before April 2027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Will_these_changes_end_GST_notices\" title=\"Will these changes end GST notices?\">Will these changes end GST notices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/margbooks.com\/blogs\/gst-return-changes-april-2027\/#FAQs\" title=\"FAQs\">FAQs<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Every GST filer has been there. You file on time, pay the tax, close the books for the month, and a few weeks later a notice arrives because two numbers on two forms don&#8217;t agree.<\/p>\n\n\n\n<p>At its 57th meeting on 8 October 2026, the GST Council took up this exact problem. It recommended a way to correct mismatches between GSTR-1, GSTR-3B and GSTR-2B, which could start from the April 2027 return period.<\/p>\n\n\n\n<p>These are recommendations only. They take effect once the rule changes, notifications, or circulars are issued. So read this as an early look, not a final rulebook.<\/p>\n\n\n\n<p>The GST Council has recommended new mechanisms, possibly from the April 2027 return period, to correct differences between GSTR-1, GSTR-3B and GSTR-2B. They aim to align liability and ITC reporting, but the usual ITC eligibility conditions under GST law still apply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-1_vs_GSTR-3B_vs_GSTR-2B_whats_the_difference\"><\/span><strong>GSTR-1 vs GSTR-3B vs GSTR-2B: what&#8217;s the difference?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>People mix these three up all the time, so let&#8217;s settle it first.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>GSTR-1<\/strong><\/td><td><strong>GSTR-3B<\/strong><\/td><td><strong>GSTR-2B<\/strong><\/td><\/tr><tr><td><strong>What it is<\/strong><\/td><td>Return of outward supplies<\/td><td>Summary return<\/td><td>Auto-generated ITC statement<\/td><\/tr><tr><td><strong>Who prepares it<\/strong><\/td><td>You<\/td><td>You<\/td><td>The GST portal<\/td><\/tr><tr><td><strong>What it shows<\/strong><\/td><td>Your sales, invoice by invoice<\/td><td>Total tax liability, ITC claimed, tax paid<\/td><td>ITC available to you, based on your suppliers&#8217; filings<\/td><\/tr><tr><td><strong>Main use<\/strong><\/td><td>Reporting sales<\/td><td>Paying tax and claiming credit<\/td><td>Checking what ITC you can claim<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The link between them is simple. Your GSTR-1 should back up the liability you show in GSTR-3B. Your GSTR-2B should back up the ITC you claim in GSTR-3B. Break either link, and you get a mismatch.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_do_these_returns_stop_matching\"><\/span><strong>Why do these returns stop matching?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Most mismatches come from everyday slips, not anything shady.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A sales invoice is in GSTR-1 but missing from the GSTR-3B figures.<\/li>\n\n\n\n<li>A supplier files late, so your purchase invoice never shows up in GSTR-2B.<\/li>\n\n\n\n<li>A credit note is booked in your accounts but never reported on the portal.<\/li>\n\n\n\n<li>ITC is claimed in GSTR-3B for an invoice that GSTR-2B doesn&#8217;t show.<\/li>\n\n\n\n<li>ITC is reversed in one month and reclaimed months later, with no clear record connecting the two.<\/li>\n<\/ul>\n\n\n\n<p>Take a simple case. You report taxable sales of \u20b95,00,000 in <a href=\"https:\/\/margbooks.com\/blogs\/what-details-are-required-while-filing-gstr-1-in-2025-26\/\">GSTR-1<\/a>. At 18%, that&#8217;s \u20b990,000 of tax. But in GSTR-3B you key in \u20b94,00,000, so you pay only \u20b972,000. The portal now sees an \u20b918,000 gap, and today that can turn into an intimation or a notice. The Council&#8217;s proposal is intended to provide a mechanism for correcting reporting differences and reducing mismatch-related notices or intimations.<\/p>\n\n\n\n<div class=\"banner-container\">\n    <div class=\"inner-container\">\n\n        <div class=\"banner-img-second\">\n            <img decoding=\"async\" data-src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\"><noscript><img decoding=\"async\" data-src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\"><noscript><img decoding=\"async\" src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\"><\/noscript><\/noscript>\n        <\/div>\n\n        <div class=\"banner-content\">\n            <h3><span class=\"ez-toc-section\" id=\"Want_to_cut_down_on_manual_GSTR_reconciliation_Book_a_free_demo\"><\/span>Want to cut down on manual GSTR reconciliation? Book a free demo<span class=\"ez-toc-section-end\"><\/span><\/h3>\n        <\/div>\n\n        <div class=\"banner-btn-second\">\n            <a href=\"https:\/\/me9.in\/MBB\" target=\"_blank\" rel=\"noopener\">\n                 Book Free Demo!\n            <\/a>\n        <\/div>\n\n    <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_has_the_GST_Council_recommended_from_April_2027\"><\/span><strong>What has the GST Council recommended from April 2027?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here are the main proposals for the GST return changes April 2027.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Better_GSTR-1_to_GSTR-3B_reconciliation\"><\/span><strong>Better GSTR-1 to GSTR-3B reconciliation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>GSTR-1<\/strong>, GSTR-1A and the Invoice Furnishing Facility (IFF) are to be enhanced so differences with GSTR-3B are easier to spot and sort out.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Liability_correction_under_Rule_611A\"><\/span><strong>Liability correction under Rule 61(1A)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A new sub-rule would let you align the liability in GSTR-3B with what you declared in GSTR-1, GSTR-1A or IFF. This is the fix for the \u20b918,000 gap above.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ITC_correction_under_Rule_611B\"><\/span><strong>ITC correction under Rule 61(1B)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This does the same for credit. It would let you align the ITC you claimed in <a href=\"https:\/\/margbooks.com\/blogs\/what-happens-if-you-miss-filing-gstr-3b-for-consecutive-months\/\">GSTR-3B<\/a> with what GSTR-2B makes available.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Electronic_Credit_Reversal_and_Reclaim_Statement_Rule_86C\"><\/span><strong>Electronic Credit Reversal and Reclaim Statement (Rule 86C)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you reverse ITC and later become eligible to take it back, this statement is meant to keep both entries together in one place. Anyone who has tried to explain an old reversal to an auditor will see the point.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Electronic_statement_for_reverse_charge_Rule_86D\"><\/span><strong>Electronic statement for reverse charge (Rule 86D)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Under RCM, you pay the tax instead of the supplier. The proposed statement would record the RCM tax you paid and the ITC you claimed on it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Invoice_Management_System_changes_Rule_60\"><\/span><strong>Invoice Management System changes (Rule 60)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Subject to conditions, you would be able to accept, reject or keep pending the invoices and credit notes that feed your GSTR-2B. The Council has specifically mentioned conditions on how long a credit note can stay pending.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DRC-03_with_invoice_details\"><\/span><strong>DRC-03 with invoice details<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>When you make a voluntary payment through Form DRC-03, you would have to tie it to the invoice it relates to.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_do_these_changes_mean_for_your_ITC\"><\/span><strong>What do these changes mean for your ITC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Start with the good news. If you claimed more or less ITC than GSTR-2B shows because of an honest error, there may soon be a defined way to correct it, instead of waiting for a notice.<\/p>\n\n\n\n<p>Now, the caution. A correction tool is not a green light. An invoice appearing in GSTR-2B does not automatically make the credit yours. You still have to meet the conditions for ITC under GST law, and blocked credits and other restrictions continue to apply. The mechanism fixes reporting differences. It doesn&#8217;t turn ineligible credit into eligible credit.<\/p>\n\n\n\n<p>One more practical point. If Invoice management software lets you accept, reject, or hold invoices, then somebody has to actually do that every month. If nobody owns it, invoices will sit untouched, and your GSTR-2B will carry the consequences.<\/p>\n\n\n\n<div class=\"banner-container\">\n    <div class=\"inner-container\">\n\n        <div class=\"banner-img-second\">\n            <img decoding=\"async\" data-src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\"><noscript><img decoding=\"async\" data-src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\"><noscript><img decoding=\"async\" src=\"https:\/\/margBooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\"><\/noscript><\/noscript>\n        <\/div>\n\n        <div class=\"banner-content\">\n            <h3><span class=\"ez-toc-section\" id=\"Get_your_GST_books_ready_for_April_2027_Start_Free_Trial\"><\/span>Get your GST books ready for April 2027. Start Free Trial<span class=\"ez-toc-section-end\"><\/span><\/h3>\n        <\/div>\n\n        <div class=\"banner-btn-second\">\n            <a href=\"https:\/\/me9.in\/MBB\" target=\"_blank\" rel=\"noopener\">\n                 Book Free Demo!\n            <\/a>\n        <\/div>\n\n    <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_prepare_before_April_2027\"><\/span><strong>How to prepare before April 2027<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You don&#8217;t have to wait for the final notification to clean up your process. These habits help under any version of the rules.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Reconcile before you file, every month.<\/strong> Match your sales register to GSTR-1 and GSTR-3B. Match your purchase register to GSTR-2B.<\/li>\n\n\n\n<li><strong>Chase suppliers early.<\/strong> If an invoice is missing from GSTR-2B, ask the supplier to fix it before your due date, not after.<\/li>\n\n\n\n<li><strong>Keep RCM records on their own.<\/strong> Note the supply, the tax paid and the ITC claimed.<\/li>\n\n\n\n<li><strong>Log every reversal and reclaim.<\/strong> One line per entry, linked to the supporting documents.<\/li>\n\n\n\n<li><strong>Name one person for IMS.<\/strong> Give them a monthly review date and a rule for handling pending invoices.<\/li>\n\n\n\n<li><strong>Note the invoice behind every DRC-03 payment.<\/strong> Don&#8217;t pay first and work out the details later.<\/li>\n\n\n\n<li><strong>Watch official sources.<\/strong> Check the GST portal, notifications and circulars before you change how you file.<\/li>\n<\/ol>\n\n\n\n<p>Doing this by hand across spreadsheets gets tiring fast. If you use accounting software like Margbooks, check that your sales and purchase data can be compared with GSTR-1 and GSTR-2B without copy-pasting between files. Fewer manual steps mean fewer places for an error to slip in.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Will_these_changes_end_GST_notices\"><\/span><strong>Will these changes end GST notices?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No. The goal is to cut down notices that arise from reporting mismatches. Real tax shortfalls, ineligible ITC claims, and non-compliance will still get attention from the department.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The direction of these proposals is clear: fewer surprises, better tracking, and a proper way for taxpayers to correct their own mistakes. How smoothly it works will depend on the final rules and how the portal handles them.<\/p>\n\n\n\n<p>Until then, the advice is the same as it has always been. Reconcile early, keep clean records, and never claim credit you can\u2019t support. If your GSTR-1, GSTR-3B and GSTR-2B agree with each other and with your books, the April 2027 changes will be much easier to handle.<\/p>\n\n\n\n<p>This is where the right software makes a real difference. With <a href=\"https:\/\/margbooks.com\/\">MargBooks<\/a>, you can keep your sales, purchases, and ITC records in one place, so your books are already in order when it\u2019s time to file. Instead of matching figures across spreadsheets and portal downloads, you can compare your records against your returns and catch gaps while there is still time to fix them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><strong>FAQs<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q1. What is the difference between GSTR-1, GSTR-2B and GSTR-3B?<\/strong><\/h6>\n\n\n\n<p>GSTR-1 reports your outward supplies. GSTR-2B is an auto-generated statement of the ITC available to you. GSTR-3B is the summary return where you declare liability, claim ITC and pay tax.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q2. Will the new GST return rules apply from April 2027?<\/strong><\/h6>\n\n\n\n<p>Not yet confirmed. The Council has recommended the mechanism from the April 2027 return period, but it needs legal notification before it takes effect.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q3. Why does my GSTR-3B not match GSTR-2B?<\/strong><\/h6>\n\n\n\n<p>Usually because you claimed ITC that the portal doesn&#8217;t show, or a supplier hasn&#8217;t filed, or an amendment or credit note changed the figures. The difference needs to be checked invoice by invoice.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q4. Can I claim ITC if the invoice appears in GSTR-2B?<\/strong><\/h6>\n\n\n\n<p>Not automatically. You must still meet the conditions and restrictions for ITC under GST law.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q5. What are Rule 86C and Rule 86D?<\/strong><\/h6>\n\n\n\n<p>Rule 86C is proposed for an Electronic Credit Reversal and Reclaim Statement. Rule 86D is proposed for an electronic statement of tax paid under reverse charge and the ITC claimed on it.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q6. What is the Invoice Management System (IMS)?<\/strong><\/h6>\n\n\n\n<p>It is a portal facility, proposed to be provided under sub-rule (6A) in Rule 60, that lets you accept, reject, or keep pending the invoices and credit notes that feed your GSTR-2B, subject to conditions.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q7. How can I correct an ITC mismatch in GSTR-3B?<\/strong><\/h6>\n\n\n\n<p>The Council has recommended a correction mechanism under Rule 61(1B). Until it is notified, reconcile before filing and follow the procedures currently available.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q8. Will the new mechanism stop GST notices?<\/strong><\/h6>\n\n\n\n<p>No. It aims to reduce notices caused by reporting mismatches, but genuine discrepancies and ineligible claims can still lead to notices.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every GST filer has been there. You file on time, pay the tax, close the books for the month, and a few weeks later a notice arrives because two numbers on two forms don&#8217;t agree. At its 57th meeting on 8 October 2026, the GST Council took up this exact problem. It recommended a way [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10727,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2557],"tags":[],"class_list":["post-10726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-compliance"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes.webp",1200,628,false]},"categories_names":{"2557":{"name":"GST Compliance","link":"https:\/\/margbooks.com\/blogs\/category\/gst-compliance\/"}},"tags_names":[],"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-400x600.webp",400,600,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-600x600.webp",600,600,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-1024x628.webp",1024,628,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/10\/April-2027-Changes.webp",1200,628,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=10726"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10726\/revisions"}],"predecessor-version":[{"id":10728,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10726\/revisions\/10728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/10727"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=10726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=10726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=10726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}