The Goods and Service Tax Network (GSTN) has issued the advisory on IMS as there are some posts circulating incorrect information regarding changes in GST return filing from October 1, 2025.
The GSTN has clarified that there is 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).
The GSTN stated that 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.
While referring to Credit Note Handling (Effective October 2025 period onward), the GSTN clarified that 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.
