Advisory on Invoice Management System and GST Return Filing · 08 Oct 2025
CBIC / GST advisory · 08 Oct 2025
Official title
Attention : Important Advisory on IMS
Official record
Open source pageSummary
Check the official recordWhat changed
The GSTN clarifies that the implementation of the Invoice Management System does not change the auto-population of Input Tax Credit from GSTR-2B to GSTR-3B. GSTR-2B continues to generate automatically on the 14th of each month. Taxpayers may take actions in the Invoice Management System until they file GSTR-3B and may regenerate GSTR-2B if necessary. Starting from the October 2025 period, recipient taxpayers may keep credit notes pending for a specific duration. Recipients may also reduce Input Tax Credit only to the extent of its availment by adjusting the reversal amount manually upon acceptance of a credit note.
What you must do
- Taxpayers may manually adjust the reversal amount to reduce Input Tax Credit upon acceptance of a credit note.
Key dates
- Effective from
- 01 Oct 2025
Document text
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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 08 Oct 2025
- Issuing division
- GSTN
- Effective date
- 01 Oct 2025
- Coverage area
- indirect-tax