One significant update allows taxpayers to keep specific records pending for one tax period (either a month or a quarter, depending on their filing cycle). This applies to records such as credit notes and downward amendments of invoices/debit notes. Another change relates to rules for Input Tax Credit (ITC) reduction. The new system now allows taxpayers to declare the exact amount of ITC they’ve availed and need to reverse. This provides flexibility, enabling partial reversals or a declaration of no reversal if the ITC was never claimed. Additionally, taxpayers can now save remarks when rejecting or pending a record, which will be visible in their GSTR-2B and to their suppliers for future reference and corrective action.