Amid widespread misinformation circulating online about supposed changes in GST return filing from October 1, 2025, the GSTN has issued a clear advisory debunking such claims and clarifying the functioning of the Invoice Management System (IMS) and GSTR-2B auto-population.
⚠️ Key Clarifications Issued in the Advisory:
1️⃣ No Change in Auto-Population of ITC:
- Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B into GSTR-3B just as before.
- There is no manual intervention required from taxpayers.
- The implementation of IMS has not altered the auto-population mechanism.
🟢 Bottom line: ITC auto-fill remains unchanged.
2️⃣ GSTR-2B Generation Remains Automated:
- GSTR-2B will continue to be generated automatically on the 14th of every month.
- This process is not influenced by taxpayer actions or IMS activity before that date.
- However, actions in IMS can still be taken after GSTR-2B is generated, up until GSTR-3B filing.
- If needed, GSTR-2B can be regenerated based on these actions.
🗓️ Note: IMS actions can influence regenerated GSTR-2B if done post 14th.
3️⃣ New Flexibility in Credit Note Handling (From Oct 2025 Period):
- Recipient taxpayers now have the option to keep a Credit Note or related document pending for a specified time period.
- Upon acceptance, the taxpayer can manually adjust the reversal amount and reduce ITC only to the extent availed.
⚙️ Impact: More flexibility in managing ITC related to Credit Notes under IMS.
🧾 What is IMS (Invoice Management System)?
IMS is a platform introduced to:
- Improve invoice-level tracking of GST transactions,
- Provide better reconciliation between GSTR-1 and GSTR-3B,
- Offer taxpayers tools to manage pending, accepted, or rejected invoices and credit/debit notes.
📢 Government’s Appeal to Taxpayers:
The advisory urges taxpayers and GST stakeholders to ignore misleading social media posts and rely only on official notifications or communications via the GST portal.
🔍 Summary:
| Feature | Status Post Oct 1, 2025 |
| ITC Auto-population | Unchanged |
| GSTR-2B Generation | Still automatic on 14th |
| IMS Actions Post 14th | Allowed till GSTR-3B filing |
| Credit Note Handling | Manual adjustment enabled |
| Filing Process | No changes |