GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures

Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of December, 2025, the following Advisories have been issued so far in relation to the various compliances by GSTN:

• • Advisory on Reporting Values in Table 3.2 of GSTR-3B
  • Advisory on Auto Suspension of GST Registration
  • Advisory on Credit Note Handling in Invoice Management System (IMS)
  • Advisory & FAQs on Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement

The gist of these Advisories is summarized hereunder for easy understanding:

GSTN Advisory on Reporting Values in Table 3.2 of GSTR-3B

GSTN has issued an Advisory on Reporting Values in Table 3.2 of GSTR-3B. Accordingly,

• • Table 3.2 of Form GSTR-3B relating to inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be made non-editable effective from November 2025 tax period onwards. These figures will be auto-populated in Table 3.2, which is out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B, from the corresponding details declared in GSTR-1/1A/IFF in the requisite tables.
  • In case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, taxpayers have 2 options:

a) Either make modification/amendment through filing GSTR-1A for the same tax period, which changes the auto-populated values of table 3.2 in GSTR-3B instantly and the GSTR-3B can be filed with the updated values, or

b) The amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax

• • It is also advised to the taxpayers to review the draft GSTR-1/1A/IFF thoroughly before filing so that any mistakes in the statement can be corrected therein. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.
  • Form GSTR-1A can be filed any time after filing GSTR-1 and up to the moment of filing GSTR-3B. Therefore, any amendments required in the auto-populated values of Table 3.2 can be made through GSTR-1A until GSTR-3B is filed.

(Source: GSTN Advisory dated 05.12.2025)

GSTN Advisory on Auto Suspension of GST Registration

GSTN has issued an advisory on auto suspension of GST registration due to Non-Furnishing of Bank Account details as per Rule 10A within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier. Accordingly,

• • Automatic Suspension on failing to furnish bank account details within 30 days of registration, the system will automatically suspend the registration. The suspension order can be viewed at: Services > User Services > View Notices and Orders.
  • How to add Bank Account Details – Taxpayers can add bank account details through a non-core amendment by navigating to: Services > Registration > Amendment of Registration (Non-Core Fields).
  • Once bank account details are furnished, cancellation proceedings will be automatically dropped by the system.
  • If the cancellation proceedings are not dropped automatically on the same day after adding bank details, the taxpayer can manually initiate the process using the “Initiate Drop Proceedings” button available at: Services > User Services > View Notices and Orders > Initiate Drop Proceedings.
  • For exemption, furnishing bank account details is not mandatory for OIDAR and NRTP taxpayers. However, for OIDAR taxpayers who select “Representative Appointed in India” as ‘Yes’, furnishing bank account details is mandatory.

(Source: GSTN Advisory dated 05.12.2025)

GSTN Advisory on Credit Note Handling in Invoice Management System (IMS)

• • GSTN has rolled out an Smarter Credit Note Handling functioning by upgrading to the Invoice Management System (IMS) on the GST portal, introducing greater flexibility and accuracy in the handling of credit notes and Input Tax Credit (ITC).
  • This update addresses long-standing compliance challenges faced by taxpayers where automatic ITC reversals occurred even in cases where credit was never availed or had already been reversed.
  • Accordingly, recipients of credit notes will now be required to explicitly confirm whether the acceptance of a credit note should result in a reduction of ITC. Earlier, acceptance of a credit note would often trigger an automatic ITC reversal, irrespective of the actual credit position of the recipient.
  • The revised system will now allow taxpayers to exercise an informed choice at the time of acceptance.
  • While accepting a credit note on the IMS dashboard, taxpayers can now select one of the following options: Yes or No

a) If the taxpayer selects “Yes”, the ITC will be reduced. This option is intended for situations where eligible ITC was availed earlier and needs to be reversed in line with the credit note.

b) If the taxpayer selects “No”, the ITC will remain unchanged. This option is particularly useful where ITC has already been reversed in earlier periods or where ITC was never availed in the first place.

• • This flexibility ensures that ITC reversals reflect actual credit utilisation rather than system-driven assumptions.

 (Source: GSTN Advisory dated 18.12.2025)

Advisory & FAQs on Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement

GSTN has issued an Advisory and FAQs on Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement.

• • Electronic credit reversal and re-claimed statement (re-claim ledger) can be viewed by the taxpayer by navigating to the Dashboard › Services › Ledger › Electronic Credit Reversal and Re-claimed.
  • RCM Liability/ITC Statement can be accessed through: Services >> Ledger >> RCM Liability/ITC Statement.
  • GSTN has advised that shortly, negative values or availment of excess ITC over and above available balance, shall not be allowed in both the ledgers. Both the statements shall have following validation for regulation of ITC:

a) The reclaimed ITC in Table 4(D)(1) shall be lesser than or equal to the combined values of closing balance of Electronic Credit Reversal and Re-claimed Statement and ITC being reversed in Table 4(B)(2) of current period GSTR-3B. and,

b) The RCM ITC claimed in Table 4(A)2 & 4(A)3 shall be equal to or less than the combined values of RCM liabilities paid in Table 3.1(d) of the same GSTR-3B and closing balance of RCM Liability/ITC Statement.

• • Where taxpayers already have a negative closing balance in Electronic Credit Reversal and Re-claimed Statement or RCM Liability/ITC Statement, the system will not allow such taxpayers to file their GSTR-3B until:

a) Mandatorily reversal of such excess claimed ITC (Negative closing balance) as per Electronic Credit Reversal and Re-claimed Statementis made in Table 4(B)(2) of current period GSTR-3B. In case there is no ITC available in current period, this reversal declared in table 4(B)2 will be added to the liability of the taxpayer in current period while filing GSTR-3B.

b) For negative balance in RCM Liability/ITC Statement, taxpayer need to either pay the additional RCM liability equivalent to negative closing balance in Table 3.1(d) or reduce the ITC claimed in Table 4A(2) or 4A(3) to the extent of closing balance in the current return period.

• • GSTN has also issued six FAQs in respect of Electronic Credit Reversal and Reclaimed Statement and RCM Liability / ITC statement, which may be referred to.

 (Source: GSTN Advisory dated 29.12.2025)