My thought is that there is a configuration issue between your CBSubs configuration and the 2Checkout one. Thus, a few troubleshooting questions to check on your side, as CBSubs GPL 3.0 works fine with 2Checkout 3.0 GPL on this site:
1. Do you use 2Checkout GPL 3.0 plugin with your CBSubs 3.0 GPL ? (it has fixes for the return)
2. Is your site main URL "accredited" at 2Checkout for that 2Checkout account and set as such ?
3. Are all parameters set correctly at 2Checkout gateway, according to our 2Checkout setup chapter in the CBSubs GPL 3.0 documentation ?
4. Same as "3" for the parameters in your CBSubs 2Checkout gateway setup ?
5. Is it single payments or payment subscriptions ?
6. Are you using 2Checkout products, or only CBSubs products (recommended for single payments) ?