🔑 In one line

Taxpayers get a formal mechanism under new Rule 61(1B) to fix GSTR-3B vs GSTR-2B ITC reporting errors, plus 90% automated refunds including input services starting 1 November 2026.

Rule 61(1B)
ITC Rectification
1 Nov 2026
Input Services Refund
10 Days
Auto-Acknowledgment

Solving the GSTR-3B vs GSTR-2B Reporting Nightmare

Misalignments between auto-populated GSTR-2B figures and declared GSTR-3B returns have triggered millions of ASMT-10 notices over the last three years. The insertion of Sub-rule (1B) into Rule 61 of the CGST Rules, 2017 finally provides a statutory correction channel.

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Rule 61(1B) CGST Rules
Direct Portal Rectification for ITC Availment
Taxpayers can now report corrections and adjustments directly in GSTR-3B returns without facing hard portal lockouts or automated DRC-01B blocking, ensuring strict legal alignment with GSTR-2B statements.
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Inverted Duty Structure
Refund Scope Extended to Input Services (1 Nov 2026)
Inverted duty structure refund claims will now cover accumulated ITC on input services for credit availed on or after November 1, 2026 (with capital goods refunds following from April 1, 2027 spread over 60 months).
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Faster Working Capital
90% Provisional Refund Sanctioned Automatically
System acknowledgment time for refunds drops from 15 days to 10 days. The portal will automatically sanction 90% of zero-rated and inverted structure refunds within 3 working days via automated risk evaluation.
Action for Inverted Duty Businesses: Prepare your purchase registers for November 2026 filings. Separate input services credit from capital goods to maximize your provisional 90% cash flow refund.

How to Prepare Your Invoices for November

📌 Step-by-Step Implementation
1
Reconcile monthly GSTR-2B with purchase register before generating GSTR-3B to leverage Rule 61(1B) correction fields.
2
Tag input service invoices separately in your ERP starting 1 November 2026 for faster inverted duty refund claims.
3
Verify bank ledger details on the GST portal for seamless automatic cash ledger balance refunds.

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