GSTN Advisory: Changes in GST Return Filing w.e.f. 1,10.2025

GST Department Advisory: Changes in GST Return Filing – Effective October 1, 2025

GST Dept has issued an important clarification regarding the changes in GST return filing mechanism from October 1, 2025, coinciding with the rollout of the Invoice Management System. (GST Network Advisory No. 628 dated October 8, 2025,) This advisory confirms that there is no change in GST return filing or Input Tax Credit auto-population process due to the introduction of IMS. The following key highlight points summarize the key aspects:

No Change in Auto-Population of Input Tax Credit

• Input Tax Credit will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention.
• There will be no manual intervention required by taxpayers for this process. The introduction of the Invoice Management System does not alter the auto-population mechanism; it only enhances invoice validation and reconciliation.
• The auto-population mechanism remains unchanged under the new Invoice Management System.

GSTR-2B Generation

• GSTR-2B will continue to be generated automatically on the 14th of every month, as per the existing process. The process will remain independent of any manual actions by taxpayers.

• Taxpayers can take actions in Invoice Management System even after GSTR-2B generation and regenerate GSTR-2B before filing GSTR-3B, if required.
• There will be no manual dependency or interruption in return filing due to IMS implementation.
• If any action affects Input Tax Credit, taxpayers can regenerate GSTR-2B accordingly before filing.

Credit Note Handling (Effective from October 2025 Tax Period Onward)

• Recipient taxpayers will now have the option to keep a Credit Note or related document pending for a defined period before taking action.
• On acceptance of such Credit Notes or related documents, recipients will have the flexibility to reduce Input Tax Credit only to the extent of its availment by manually adjusting the reversal amount.
• Upon acceptance of the Credit Note, taxpayers will have the flexibility to reduce Input Tax Credit partially, i.e., only to the extent of available ITC, by manually adjusting the reversal amount.
• This provides greater control and flexibility in managing ITC reversals and reconciliation. This provides greater control and flexibility in Input Tax Credit reversals and ensures more accurate reporting

The implementation of Invoice Management System does not change the Input Tax Credit auto-population or GSTR-2B generation process. However, it introduces enhanced control over Credit Note handling, improving accuracy and flexibility for taxpayers. The GSTN has categorically clarified that no such changes are being made in the Input Tax Credit auto-population or return filing process due to Invoice Management System. The official advisory can be accessed here: https://www.gst.gov.in/newsandupdates/read/628

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