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LatestGoods & Service Tax (GST) 23 October 2026

GSTR‑3B Correction Facility Arrives 2027

The GST portal will introduce a correction facility for GSTR‑3B returns beginning April 2027 under new Rule 61(1A) and 61(1B). Tax professionals can amend ITC claims and tax liability entries without filing a fresh return, reducing compliance burdens. The changes also set a 15‑day window for adjustments and clarify documentation requirements, aiming to cut errors and streamline audits for chartered accountants and finance teams.

New GSTR‑3B correction window
- Effective April 2027, Rule 61(1A) & 61(1B) let taxpayers revise ITC and tax liability entries on the already filed GSTR‑3B.
- A 15‑day amendment period is provided after the original filing deadline.
- No need to submit a fresh return; corrections are made via a dedicated portal screen.

Benefits for finance teams
- Reduces the risk of penalties for inadvertent errors.
- Simplifies audit trails with clear documentation guidelines.
- Saves time for chartered accountants handling large client volumes.

Source: https://www.caclubindia.com/articles/gstr-3b-correction-facility-is-coming-what-rule-611a-and-61-1b-mean-for-cas-and-finance-teams-56459.asp

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