SubstitutionHigh ImpactCGST_ACT_2017
Official PDF (p. 5)CGST_ACT_2017 · Rule 48(4) & Form GSTR-1B
E-Invoicing Applicability and Introduction of Form GSTR-1B Auto-Reconciliation
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Mismatches between GSTR-1 and GSTR-3B were addressed through manual scrutiny notices in Form DRC-01B.
New PositionAmended
Introduction of Form GSTR-1B for real-time auto-population and explanation of liability differences before filing subsequent return.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
time-of-supply-advanced
Code: time-of-supply-advanced
Authority Document Reference
4-Eye Verification Notice
Every statutory amendment card in this workspace has been verified against official ICAI publications and Ministry gazettes under our 4-eye editorial procedure.
Track this amendment for your exam
Sign in to mark this card as reviewed, bookmark it for quick recall, and sync offline.