The Goods and Service Tax Network (GSTN) has introduced the “Pending” option for credit notes and declaration of reversal amount in Invoice Management System (IMS).
A new facility in the Invoice Management System (IMS) has been recently introduced on the GST portal wherein the taxpayers are allowed to keep credit notes as “Pending” for one tax period. Further, the IMS functionality have also been enhanced providing a flexibility to the taxpayers to modify their ITC reversal on acceptance of such credit notes thereby resolving many business disputes.
FAQs On New Changes in IMS from October 2025 Tax Period
- For which documents, pending option has been provided now which was not allowed earlier?
The pending option has also been provided for the following documents.
- Credit notes, or upward amendment of Credit note,
- Downward amendment of CN where original CN was rejected,
- Downward amendment of Invoice / DN only where original Invoice already accepted and 3B has been filed,
- ECO-Document downward amendment only where original accepted, and 3B has been filed.
- What are the new changes being introduced in IMS?
The following new changes have been introduced in the IMS functionality: –
- Allowing pending action for the recordsÂ
- Option to declare the ‘Amount of ITC to be reduced’ in IMS by the recipient taxpayers for the records for which the ITC was already reversed or not availed by the taxpayers such as CNs, upward amendment of CN or downward amendment of Invoice/DN.
- Option to provide a remark by the recipient taxpayers at the time of taking reject or pending action on the records.
- Are these changes intended to be applied prospectively or retrospectively?
The new changes shall be implemented prospectively and the above mentioned options will be available to the taxpayers from October tax period onwards. Please refer to the examples mentioned below for better understanding.
Examples:
CN dated 15 Sept 2025, reported in GSTR-1 of Sept 2025 filed on 11 Oct 2025 → Appears in IMS but without Pending Option/new facility.
CN dated 15 Oct 2025, reported in GSTR-1 of Oct 2025 on 15th Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility at the time of record added in the GSTR
CN dated 15 Mar 2025, reported in GSTR-1 of Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility, since GSTR-2B period is Oct 2025.
CN dated 20 Sept 2025, reported in GSTR-1A of Sept 2025 filed on 14 Oct 2025 → Appears in IMS with Pending Option/new facility at the time of adding the record, as its GSTR-2B period is Oct 2025.
- Till what date can Credit Notes and other specified records be kept pending?
1. For monthly taxpayer(recipient) – 1 tax periods (month)
2. For Quarterly taxpayer(recipient) – 1 tax period (One quarter)
These records are allowed to keep pending as per formula below – Due date of GSTR-3B filing of [applicable GSTR-2B period (as per date of filing of source return) + Specified period (i.e. 1 tax period)].
Example –
If Recipient is Monthly GSTR-1 is filed by supplier on 10 November 2025 in GSTR 1 or IFF. So CNs reported in this GSTR-1 can be kept as pending on IMS dashboard by recipient taxpayer till 1 month as explained below
• Applicable GSTR 2B period – October 2025
• Specified period – 1 Tax period i.e. one Month
• Next tax period following the GSTR 2B period is October’25 + 1 Months = November’25
Therefore, last date to keep the record as pending i.e. due date of GSTR 3B for November’25 = 20th December 2025
If Recipient is Quarterly GSTR-1Q for Oct -December Quarter is filed by supplier on 10th January 2026. So CNs reported in this GSTR-1 can be kept as pending on IMS dashboard by recipient taxpayer who is opted for QRMP till 1 tax period as explained below
• Applicable GSTR 2B period – Oct-Dec 2025
• Specified period – one Tax period i.e. one Quarter
• Next tax period following the GSTR 2B period is Oct-Dec 2025 + 1 Quarter = Jan-March 2026Therefore, last date to keep the record as pending i.e. due date of GSTR 3B for 22nd/24th April 2026
