Understanding how GSTR 1A and the IMS enhance the filing process for GSTR 3B is crucial for taxpayers. GSTR-1A plays a significant role in helping assessees correct any discrepancies in their outward supplies that may have been inaccurately reported in their GSTR-1 return or Invoice Furnishing Facility (IFF). This feature allows taxpayers to amend any mistakes in their outward supplies before finalising their GSTR-3B. By enabling these corrections, GSTR-1A ensures that tax liabilities are accurately reported, thereby facilitating compliance and reducing the risk of errors in tax submissions.