Insights · 5 November 2026

GSTR-1 and GSTR-3B alignment: what is proposed for April 2027

Status: proposal, not yet law. Everything in this note about GSTR-1/GSTR-3B alignment is reported as a recommendation or a draft. We did not find it in a notification, and we could not confirm from the pages we read that the public consultation has opened.

What was reported

• After the 57th GST Council meeting on 8 October 2026, Business Today (27 October 2026) reports that the Finance Ministry plans to put draft GSTR-1, GSTR-1A and Invoice Furnishing Facility (IFF) forms on the myGov portal on 1 November for public comment until 30 November. It quotes CBIC's Gaurav Singh: the proposed changes aim to align the tax liabilities reported in GSTR-1 and GSTR-3B.
• The same report says the revised forms are scheduled to take effect from 1 April 2027, and that a CBIC official said on 22 October that certain legal changes are targeted for that date.
• SetIndiaBiz (24 October 2026) describes the Council's recommendations as including a new Rule 61(1A), to correct GSTR-3B liability to match GSTR-1, GSTR-1A or IFF data, and Rule 61(1B), to correct GSTR-3B input tax credit (ITC) to match GSTR-2B, applying from the April 2027 return period subject to legal changes. These are recommendations only.

Why it matters for a business

If this goes ahead, what you report in GSTR-1 would drive the tax liability in GSTR-3B more directly, so an invoice error would need fixing at the invoice-reporting stage instead of being adjusted in GSTR-3B. The exact mechanism depends on the final rules and forms.

What to prepare

• Reconcile GSTR-1 against GSTR-3B each month now, so differences are visible before any change.
• Make sure invoices, credit notes and amendments are recorded in your accounting or ERP software on the right date and with the right GST split, since returns are prepared from them.
• Watch for the draft forms and CBIC's final notifications before changing your process.

Sources

• Business Today: GST changes from November 1, 2026: refunds, return filing and ITC rules explained (27 October 2026)
• SetIndiaBiz: GST return changes 2026 (24 October 2026)

These are secondary news sources and the two differ on some details (for example, which forms are in the consultation); read the official CBIC / GST portal material before acting. This note is general information, not tax advice. Earlier notes: GST changes from 1 November 2026 · GST e-invoicing for reverse-charge self-invoices. See also BizArch ERP GST & e-invoicing.