The Goods and Services Tax Network (GSTN) has issued an advisory to correct misinformation regarding changes to GST return filing post-October 1, 2025, concerning the Invoice Management System (IMS). The advisory clarifies that there is no change in the auto-population of Input Tax Credit (ITC) from GSTR-2B to GSTR-3B, and this mechanism remains untouched by the IMS implementation. Furthermore, GSTR-2B generation will continue automatically on the 14th of every month. Taxpayers retain the ability to act within IMS even after GSTR-2B generation, up until the GSTR-3B filing, and can regenerate GSTR-2B if necessary. Significant changes are noted for Credit Note handling effective October 2025, where recipient taxpayers will have the option to keep a Credit Note pending for a specified period. Upon acceptance, recipients gain the flexibility to manually adjust the reversal amount, reducing ITC only to the extent of its availment.
Goods and Services Tax
Government of India, States and Union Territories
Attention : Important Advisory on IMS
Oct 8th, 2025
It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS).
II. GSTR-2B Generation
- GSTR-2B will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by the taxpayers.
- Taxpayers can take actions in IMS even after generation of GSTR-2B till filing of GSTR-3B and can regenerate GSTR-2B accordingly, if required.
III. Credit Note Handling (Effective October 2025 period onward)
- Recipient taxpayers will have the option to keep a Credit Note or related document pending for a specified period.
- On acceptance of Credit Note or related document, the recipient will also have the flexibility to reduce ITC only to the extent of its availment by adjusting the reversal amount manually.
Thanking You,
Team GSTN
Advisory number was not mentioned???
Dear Sir,
When there are more than 1,000 invoices, the IMS becomes unusable — we are unable to verify the input details through the IMS portal. Even after downloading, the JSON option is not available. Please take steps to improve the IMS system.