The Goods and Services Tax Network (GSTN) has issued an advisory to correct misinformation regarding changes to GST return filing post-1st October 2025, concerning the Invoice Management System (IMS). It clarifies that there is no change in the auto-population of Input Tax Credit (ITC) from GSTR-2B to GSTR-3B, and this mechanism remains untouched by the IMS implementation. Further, GSTR-2B generation will continue automatically on the 14th of every month. Taxpayers retain the ability to act within IMS even after GSTR-2B generation, up until the GSTR-3B filing, and can regenerate GSTR-2B if necessary.
— The changes are noted for Credit Note handling effective October 2025, where recipient taxpayers will have the option to keep a Credit Note pending for a specified period. Upon acceptance, recipients gain the flexibility to manually adjust the reversal amount, reducing ITC only to the extent of its availment.