The GSTN has issued an Important Advisory on the Invoice Management System (IMS) dated 08.10.2025, providing much-needed clarification amidst widespread misinformation and misleading posts about supposed changes in GST return filing procedures from October 1, 2025. This update is crucial for all GST-registered businesses and tax professionals to avoid confusion and ensure smooth compliance.
No Change in ITC Auto-Population
GSTN has categorically confirmed that the Input Tax Credit (ITC) mechanism remains unchanged after the implementation of IMS. ITC will continue to be auto-populated from GSTR-2B to GSTR-3B, just as before. Taxpayers are not required to undertake any manual actions for this process, assuring continuity and ease of compliance.
Uninterrupted GSTR-2B Generation
GSTR-2B will still be auto-generated on the 14th of every month without any intervention from taxpayers. After GSTR-2B is generated, taxpayers may perform necessary actions in IMS and can regenerate GSTR-2B if required before filing GSTR-3B. This ensures that there is no disruption in the availability or the timing of GSTR-2B statements.
Credit Note Flexibility Introduced
A significant procedural improvement under IMS, effective October 2025 onwards, is the introduction of flexibility regarding Credit Notes. Recipients now have the option to keep Credit Notes or related documents pending for a defined period and accept them later at their discretion. Upon acceptance of the Credit Note, the ITC reversal can be adjusted manually based on the credit that has already been availed, providing additional control and reducing errors or mismatches.
