The Goods and Services Tax Network (GSTN) has issued an important advisory regarding the Invoice Management System (IMS), in response to the circulation of certain posts on incorrect information about changes to the GST return filing process effective from October 1, 2025. The key points from the advisory are summarized below:
I. No Change in Auto-Population of Input Tax Credit (ITC)
- There is no change in the existing mechanism of ITC auto-population
- ITC will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention
- The implementation of the IMS does not alter this mechanism
II. GSTR-2B Generation
- GSTR-2B will continue to be generated automatically on 14th of every month, independent of taxpayer actions
- Taxpayers may continue to take actions in IMS after GSTR-2B is generated and regenerate GSTR-2B if necessary, up to the filing of GSTR-3B
III. Credit Note Handling (Effective October 2025 Tax Period Onward)
- Recipient taxpayers will now have the option to keep Credit Notes or related documents pending only for a specified period
- Upon acceptance of a Credit Note or related document, the recipient will have the flexibility to reduce ITC only to the extent of its availment, by manually adjusting the reversal amount in the return