{"id":2802,"date":"2025-10-01T13:46:44","date_gmt":"2025-10-01T13:46:44","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2802"},"modified":"2025-10-01T13:46:46","modified_gmt":"2025-10-01T13:46:46","slug":"gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/","title":{"rendered":"GST, GSTN Advisory Dated 23\/09\/2025 &#8211; New Changes in Invoice Management System (IMS)\u00a0"},"content":{"rendered":"\n<p>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\u2019ve 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/624\"><em>(Link: GSTN Advisory Dated 23\/09\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>One significant update allows taxpayers to keep specific records pending for one tax period (either a month or a quarter, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,31],"tags":[],"class_list":["post-2802","post","type-post","status-publish","format-standard","hentry","category-gst","category-gstn-advisory"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"One significant update allows taxpayers to keep specific records pending for one tax period (either a month or a quarter, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-01T13:46:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-01T13:46:46+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, GSTN Advisory Dated 23\/09\/2025 &#8211; New Changes in Invoice Management System (IMS)\u00a0\",\"datePublished\":\"2025-10-01T13:46:44+00:00\",\"dateModified\":\"2025-10-01T13:46:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\"},\"wordCount\":135,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"GSTN Advisory\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\",\"name\":\"GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-10-01T13:46:44+00:00\",\"dateModified\":\"2025-10-01T13:46:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, GSTN Advisory Dated 23\/09\/2025 &#8211; New Changes in Invoice Management System (IMS)\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/","og_locale":"en_US","og_type":"article","og_title":"GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"One significant update allows taxpayers to keep specific records pending for one tax period (either a month or a quarter, [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-10-01T13:46:44+00:00","article_modified_time":"2025-10-01T13:46:46+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, GSTN Advisory Dated 23\/09\/2025 &#8211; New Changes in Invoice Management System (IMS)\u00a0","datePublished":"2025-10-01T13:46:44+00:00","dateModified":"2025-10-01T13:46:46+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/"},"wordCount":135,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","GSTN Advisory"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/","name":"GST, GSTN Advisory Dated 23\/09\/2025 - New Changes in Invoice Management System (IMS)\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-10-01T13:46:44+00:00","dateModified":"2025-10-01T13:46:46+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-gstn-advisory-dated-23-09-2025-new-changes-in-invoice-management-system-ims\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, GSTN Advisory Dated 23\/09\/2025 &#8211; New Changes in Invoice Management System (IMS)\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=2802"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2802\/revisions"}],"predecessor-version":[{"id":2803,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2802\/revisions\/2803"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=2802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=2802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=2802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}