{"id":9481,"date":"2025-10-10T11:34:08","date_gmt":"2025-10-10T11:34:08","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9481"},"modified":"2026-02-15T10:56:59","modified_gmt":"2026-02-15T10:56:59","slug":"gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025\/","title":{"rendered":"GSTN Advisory: Changes in GST Return Filing w.e.f. 1,10.2025"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8080\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg\" alt=\"GST bank account\" width=\"1280\" height=\"569\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--300x133.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--1024x455.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--768x341.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--800x356.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e00c8f2a50e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e00c8f2a50e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025\/#GST_Department_Advisory_Changes_in_GST_Return_Filing_%E2%80%93_Effective_October_1_2025\" title=\"GST Department Advisory: Changes in GST Return Filing \u2013 Effective October 1, 2025\">GST Department Advisory: Changes in GST Return Filing \u2013 Effective October 1, 2025<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025\/#No_Change_in_Auto-Population_of_Input_Tax_Credit\" title=\" No Change in Auto-Population of Input Tax Credit \"> No Change in Auto-Population of Input Tax Credit <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025\/#GSTR-2B_Generation\" title=\" GSTR-2B Generation\"> GSTR-2B Generation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-dept-advisory-changes-in-gst-return-filing-w-e-f-110-2025\/#Credit_Note_Handling_Effective_from_October_2025_Tax_Period_Onward\" title=\"Credit Note Handling (Effective from October 2025 Tax Period Onward)\">Credit Note Handling (Effective from October 2025 Tax Period Onward)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST_Department_Advisory_Changes_in_GST_Return_Filing_%E2%80%93_Effective_October_1_2025\"><\/span><span style=\"color: #000080;\"><strong>GST Department Advisory: Changes in GST Return Filing \u2013 Effective October 1, 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"No_Change_in_Auto-Population_of_Input_Tax_Credit\"><\/span><span style=\"color: #000080;\"><strong> No Change in Auto-Population of Input Tax Credit <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Input Tax Credit will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention.<\/li>\n<li>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.<\/li>\n<li>The auto-population mechanism remains unchanged under the new Invoice Management System.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR-2B_Generation\"><\/span><span style=\"color: #000080;\"><strong> GSTR-2B Generation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>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.<\/li>\n<\/ul>\n<ul>\n<li>Taxpayers can take actions in Invoice Management System even after GSTR-2B generation and regenerate GSTR-2B before filing GSTR-3B, if required.<\/li>\n<li>There will be no manual dependency or interruption in return filing due to IMS implementation.<\/li>\n<li>If any action affects Input Tax Credit, taxpayers can regenerate GSTR-2B accordingly before filing.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Credit_Note_Handling_Effective_from_October_2025_Tax_Period_Onward\"><\/span><span style=\"color: #000080;\"><strong>Credit Note Handling (Effective from October 2025 Tax Period Onward)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Recipient taxpayers will now have the option to keep a Credit Note or related document pending for a defined period before taking action.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>This provides greater control and flexibility in managing ITC reversals and reconciliation.\u00a0This provides greater control and flexibility in Input Tax Credit reversals and ensures more accurate reporting<\/li>\n<\/ul>\n<p>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.\u00a0The official advisory can be accessed here: <strong><a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/628\">https:\/\/www.gst.gov.in\/newsandupdates\/read\/628<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Department Advisory: Changes in GST Return Filing \u2013 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1287],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9481"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9481"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9481\/revisions"}],"predecessor-version":[{"id":10088,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9481\/revisions\/10088"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}