  We demonstrate that the rapid spectral variability of prompt GRBs is an
inherent property of radiation emitted from shock-generated, highly anisotropic
small-scale magnetic fields. We interpret the hard-to-soft evolution and the
correlation of the soft index $\alpha$ with the photon flux observed in GRBs as
a combined effect of temporal variation of the shock viewing angle and
relativistic aberration of an individual thin, instantaneously illuminated
shell. The model predicts that about a quarter of time-resolved spectra should
have hard spectra, violating the synchrotron $\alpha=-2/3$ limit. The model
also naturally explains why the peak of the distribution of $\alpha$ is at
$\alpha\sim-1$. The presence of a low-energy break in the jitter spectrum at
oblique angles also explains the appearance of a soft X-ray component in some
GRBs and their paucity. We emphasize that our theory is based solely on the
first principles and contains no ad hoc (phenomenological) assumptions.
