GSTN has issued an advisory introducing key changes in the Invoice Management System (IMS) to reduce compliance burden and simplify ITC handling. These changes are aimed at aligning credit/debit adjustments with actual ITC availment and improving supplier–recipient transparency.

Taxpayers are now allowed to keep certain records pending for one tax period (month/quarter). This applies to credit notes, upward amendments of CN, downward amendments of CN where the original CN was rejected, and downward amendments of invoices/DN or ECO-documents where the original was accepted and GSTR-3B filed.

A new facility has been introduced for declaring the actual ITC availed and the amount required to be reversed. If ITC was never availed, no reversal is required; if only partial ITC was availed, reversal is limited to that extent. The system also permits reporting of already reversed ITC.

Additionally, taxpayers will shortly be able to save remarks while rejecting or keeping records pending. These remarks will appear in GSTR-2B for recipients and in suppliers’ outward supplies dashboards to aid corrections.

The changes for keeping records pending and declaring ITC will be effective from the October 2025 tax period and apply prospectively to supplier records filed after rollout.