Introduction of Pending Option for Credit Notes and ITC Reversal in IMS · 17 Oct 2025
CBIC / GST advisory · 17 Oct 2025
Official title
Introduction of "Pending" Option for Credit Notes and declaration of Reversal amount in IMS
Official record
Open source pageSummary
Check the official recordWhat changed
The GST portal introduces a new facility in the Invoice Management System. Taxpayers now keep credit notes as Pending for one tax period. The system also provides flexibility to modify the Input Tax Credit reversal amount upon acceptance of credit notes. This change helps taxpayers resolve business disputes. Taxpayers may review the provided FAQs for guidance on the new functionality.
What you must do
- Taxpayers may mark credit notes as Pending for one tax period.
- Taxpayers may modify the Input Tax Credit reversal amount when they accept credit notes.
Who is affected
- Taxpayers using the Invoice Management System on the GST portal.
Document text
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. In this regard please click here to go through some FAQs for a better understanding on the new facility.
Thanking You,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 17 Oct 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax