‘Incorrect information regarding changes in GST return filing’: GSTN issues Advisory on IMS
GSTN clarified that GSTR-2B will still be generated automatically and taxpayers may take necessary actions in IMS even after its generation, including the option to regenerate GSTR-2B before filing GSTR-3B.
In response to certain posts circulating misleading information about changes in GST return filing from October 1, 2025, the Goods and Services Tax Network (GSTN) has issued a clarification through an official advisory on October 8, 2025.
The advisory states that there has been no change in the auto-population mechanism of Input Tax Credit (ITC). ITC will continue to auto-populate from GSTR-2B to GSTR-3B as before, with no requirement for manual intervention, despite the roll-out of the Invoice Management System (IMS).
Further, the GSTN clarified that GSTR-2B will still be generated automatically on the 14th of every month, and taxpayers may take necessary actions in IMS even after its generation, including the option to regenerate GSTR-2B before filing GSTR-3B.
In addition, from the October 2025 return period onward, taxpayers receiving Credit Notes will have greater flexibility, as they can keep such documents pending for a specified period and, upon acceptance, adjust Input Tax Credit (ITC) reversals only to the extent of actual availment by making manual adjustments. This advisory seeks to dispel confusion.
The GST Advisory reads as follows:
“It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS).
II. GSTR-2B Generation
- GSTR-2B will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by the taxpayers.
- Taxpayers can take actions in IMS even after generation of GSTR-2B till filing of GSTR-3B and can regenerate GSTR-2B accordingly, if required.
III. Credit Note Handling (Effective October 2025 period onward)
- Recipient taxpayers will have the option to keep a Credit Note or related document pending for a specified period.
- On acceptance of Credit Note or related document, the recipient will also have the flexibility to reduce ITC only to the extent of its availment by adjusting the reversal amount manually.”
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