Important Advisory on Invoice Management System (IMS)

Notification/Circular No.: Advisory dated October 08, 2025        

Applicable Act/Rule: Goods and Services Tax (GST)

Incorrect information has been circulating regarding changes in GST return filing from October 1, 2025, following the implementation of the Invoice Management System (IMS). GSTN has clarified that there is no change in the auto-population of Input Tax Credit (ITC) or GSTR filing processes.

  1. No Change in Auto-Population of ITC: ITC will continue to auto-populate from GSTR-2B to GSTR-3B. IMS implementation does not modify this process.
  2. GSTR-2B Generation: GSTR-2B will continue to be auto-generated on the 14th of every month. Taxpayers can still take actions in IMS and regenerate GSTR-2B till filing of GSTR-3B if required.
  • Credit Note Handling (Effective October 2025): Recipients may keep Credit Notes pending for a specified period and manually adjust ITC reversal only to the extent of availment upon acceptance.

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