{"id":9606,"date":"2025-11-05T13:45:53","date_gmt":"2025-11-05T13:45:53","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9606"},"modified":"2025-11-05T13:45:53","modified_gmt":"2025-11-05T13:45:53","slug":"gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/","title":{"rendered":"GSTN : Into Pending Option for CN &#038; Declaration of Reversal AMT in IMS"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9607\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/11\/IMS-.png\" alt=\"IMS\" width=\"1134\" height=\"761\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/11\/IMS-.png 578w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/11\/IMS--300x201.png 300w\" sizes=\"(max-width: 1134px) 100vw, 1134px\" \/><\/p>\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-69daa8664d669\" 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-69daa8664d669\"  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\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#GST_IMS_Introduction_of_Pending_Option_for_CN_Declaration_of_Reversal_AMT_in_IMS_wef_Oct_2025_GSTN\" title=\"GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS w.e.f. Oct 2025 : GSTN\">GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS w.e.f. Oct 2025 : GSTN<\/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\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Background_%E2%80%93_Introduction_of_%E2%80%9CPending%E2%80%9D_Option\" title=\"Background &#8211; Introduction of \u201cPending\u201d Option\">Background &#8211; Introduction of \u201cPending\u201d Option<\/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\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Key_Features_of_the_New_Facility\" title=\"Key Features of the New Facility\">Key Features of the New Facility<\/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\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Duration_for_Keeping_Records_Pending-_Key_operational_details\" title=\"Duration for Keeping Records Pending- Key operational details\">Duration for Keeping Records Pending- Key operational details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Flexibility_in_ITC_Reversal_Declaration\" title=\"Flexibility in ITC Reversal Declaration\">Flexibility in ITC Reversal Declaration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#New_Functionalities_Introduced-_New_Option_for_Remarks\" title=\"New Functionalities Introduced- New Option for Remarks\">New Functionalities Introduced- New Option for Remarks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Prospective_Application\" title=\"Prospective Application\">Prospective Application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Practical_Implications_GST_IMS_Introduction_of_Pending_Option_for_CN_Declaration_of_Reversal_AMT_in_IMS\" title=\"Practical Implications\u00a0GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS\">Practical Implications\u00a0GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-into-pending-option-for-cn-declaration-of-reversal-amt-in-ims\/#Impact_and_Benefits-_%E2%80%9CPending%E2%80%9D_Option_Available\" title=\"Impact and Benefits- \u201cPending\u201d Option Available\">Impact and Benefits- \u201cPending\u201d Option Available<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST_IMS_Introduction_of_Pending_Option_for_CN_Declaration_of_Reversal_AMT_in_IMS_wef_Oct_2025_GSTN\"><\/span><span style=\"color: #000080;\"><strong>GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS w.e.f. Oct 2025 : GSTN<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Background_%E2%80%93_Introduction_of_%E2%80%9CPending%E2%80%9D_Option\"><\/span><span style=\"color: #000080;\"><strong>Background &#8211; Introduction of \u201cPending\u201d Option<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The GSTN has introduced a new facility in the IMS on the GST portal, allowing taxpayers to mark Credit Notes as \u201cPending\u201d for one tax period.<\/li>\n<li>Additionally, the IMS functionality has been enhanced to enable taxpayers to declare the exact Input Tax Credit reversal amount upon acceptance of such Credit Notes.<br \/>\nThis aims to provide greater flexibility in ITC reconciliation &amp; help resolve long-standing business disputes between suppliers and recipients.<\/li>\n<li>As per the Goods and Services Tax Network advisory dated 17 October 2025, Invoice Management System has been enhanced to allow recipient taxpayers to mark credit notes (and certain amendments) as \u201cPending\u201d for one tax-period instead of immediately accepting or rejecting them.<\/li>\n<li>Taxpayers (recipients) can now mark Credit Notes &amp; specific amendment documents as \u201cPending\u201d for one tax period (month\/quarter). This feature allows additional time for reconciliation before accepting or rejecting supplier documents.<\/li>\n<li>At the time of acceptance of such credit notes\/amendments, the taxpayer now has the option to declare the amount of Input Tax Credit to be reversed, i.e., full or partial reversal, rather than automatic full reversal.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Features_of_the_New_Facility\"><\/span><span style=\"color: #000080;\"><strong>Key Features of the New Facility<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Which documents this applies in the following &#8211; The new \u201cPending\u201d option is available for the following records:<\/p>\n<ol>\n<li>Credit notes or upward amendment of credit notes.<\/li>\n<li>Downward amendment of credit note where original credit note was rejected.<\/li>\n<li>Downward amendment of invoice\/debit note only where original invoice already accepted and GSTR-3B filed.<\/li>\n<li>ECO-Document downward amendment only where original accepted &amp; GSTR-3B filed.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Duration_for_Keeping_Records_Pending-_Key_operational_details\"><\/span><span style=\"color: #000080;\"><strong>Duration for Keeping Records Pending- Key operational details<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For monthly taxpayers (recipients): Monthly filers-One month (until due date of next GSTR-3B). The record may be kept in \u201cPending\u201d status for one tax period (one month). Illustration : Monthly Filer: GSTR-1 filed on 10 Nov 2025 (for Oct 2025) : Credit Notes can be kept pending up to 20 Dec 2025 (due date for GSTR-3B of Nov 2025).<\/li>\n<li>For quarterly-filers (recipients): Quarterly filers: One quarter (until due date of next quarter\u2019s GSTR-3B). The period allowed is one tax period (one quarter). Illustration : Quarterly Filer:<br \/>\nGSTR-1 filed on 10 Jan 2026 (for Oct\u2013Dec 2025) : Credit Notes can be kept pending up to 22 \/ 24 Apr 2026 (due date for GSTR-3B of Jan\u2013Mar 2026).<\/li>\n<li>After expiry, \u201cPending\u201d status auto-disables and unacted records are deemed accepted. In other words; After expiration of the allowed \u201cPending\u201d period, the system will disable the \u201cPending\u201d status and if no action is taken, the record will be deemed accepted.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Flexibility_in_ITC_Reversal_Declaration\"><\/span><span style=\"color: #000080;\"><strong>Flexibility in ITC Reversal Declaration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>On accepting Credit Notes or amendments, taxpayers now have the option to declare the exact amount of Input Tax Credit (ITC) to be reversed. This helps in cases where ITC was not availed or partially availed, avoiding unnecessary full reversal.. IMS System prompt: \u201cWhether ITC needs to be reduced for the selected record(s)?\u201d<\/p>\n<ul>\n<li>No : No reversal, as ITC not availed.<\/li>\n<li>Yes : Option to specify full or partial reversal amount.<\/li>\n<li>When accepting the record, the system now asks: \u201cWhether Input Tax Credit needs to be reduced for the selected record(s)?\u201d \u00a0If No, means no Input Tax Credit was availed and so no reversal; If Yes, then either full reversal or declare amount for partial reversal.<\/li>\n<li>At the time of taking \u201cReject\u201d or \u201cPending\u201d action, taxpayers may (and in certain cases must) give optional\/mandatory remarks improving transparency between recipient and supplier.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"New_Functionalities_Introduced-_New_Option_for_Remarks\"><\/span><span style=\"color: #000080;\"><strong>New Functionalities Introduced- New Option for Remarks<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Taxpayers can now add remarks while marking documents as Reject or Pending. Remarks are mandatory in cases of partial or no reversal, promoting transparency between supplier and recipient.\n<ul>\n<li>Taxpayers can mark eligible records as \u201cPending\u201d for one tax period.<\/li>\n<li>Option to declare the \u201cAmount of ITC to be reduced\u201d at the time of accepting Credit Notes or amendments.<\/li>\n<li>Option to add remarks while marking records as <em>pending<\/em> or <em>Reject<\/em>, improving transparency.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Prospective_Application\"><\/span><span style=\"color: #000080;\"><strong>Prospective Application<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These changes are prospective, i.e., applicable from the October 2025 tax period onwards. The facility does not retrospectively apply to earlier tax periods in the way the change is structured. . Any records reported in GSTR-1 for earlier tax periods will not reflect these new features. Examples:<\/p>\n<table style=\"height: 311px;\" width=\"1099\">\n<thead>\n<tr>\n<td><strong>Credit Notes \u00a0Date<\/strong><\/td>\n<td><strong>\u00a0\u00a0 Reported In<\/strong><\/td>\n<td><strong>Filing Date<\/strong><\/td>\n<td><strong>\u00a0Availability of New Facility<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>15 Sep 2025<\/td>\n<td>GSTR-1 of Sep 2025<\/td>\n<td>11 Oct 2025<\/td>\n<td>No Pending Option<\/td>\n<\/tr>\n<tr>\n<td>15 Oct 2025<\/td>\n<td>GSTR-1 of Oct 2025<\/td>\n<td>11 Nov 2025<\/td>\n<td>Pending Option Available<\/td>\n<\/tr>\n<tr>\n<td>15 Mar 2025<\/td>\n<td>GSTR-1 of Oct 2025<\/td>\n<td>11 Nov 2025<\/td>\n<td>Pending Option Available (GSTR-2B Period: Oct 2025)<\/td>\n<\/tr>\n<tr>\n<td>20 Sep 2025<\/td>\n<td>GSTR-1A of Sep 2025<\/td>\n<td>14 Oct 2025<\/td>\n<td>Pending Option Available (GSTR-2B Period: Oct 2025)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Official link:<\/strong> <a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/631\">https:\/\/www.gst.gov.in\/newsandupdates\/read\/631<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Implications_GST_IMS_Introduction_of_Pending_Option_for_CN_Declaration_of_Reversal_AMT_in_IMS\"><\/span><span style=\"color: #000080;\"><strong>Practical Implications\u00a0<\/strong><strong>GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><strong>For businesses:<\/strong><\/span> Helps manage CN disputes, improves ITC accuracy, and prevents mismatched reversals.<\/li>\n<li><span style=\"color: #000080;\"><strong>Records Covered Under \u201cPending\u201d Option- Available for:<\/strong><\/span>\n<ul>\n<li>Credit Notes and upward amendment of CNs.<\/li>\n<li>Downward amendment of CN where original CN was rejected.<\/li>\n<li>Downward amendment of Invoice\/Debit Note where original invoice already accepted and GSTR-3B filed.<\/li>\n<li>ECO-Document downward amendment (for e-commerce operators) where original accepted and GSTR-3B filed.<\/li>\n<\/ul>\n<\/li>\n<li><strong><span style=\"color: #000080;\">For auditors: Introduction of Table 6A1 in GSTR-9<\/span> :<\/strong> Table 6A1 introduces better traceability of ITC movement between years. As noted by Bhogavalli Mallikarjuna Gupta (RSM India), a new Table 6A1 has been added to GSTR-9 to improve accuracy of ITC reporting and reconciliation with prior years. This change is aims to facilitate desk reviews and reduce scrutiny and litigation. Moreover that Data consistency expected between Table 12 (ITC reversal), Table 13 (ITC availed), &amp; Table 6A1 (current year).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Impact_and_Benefits-_%E2%80%9CPending%E2%80%9D_Option_Available\"><\/span><span style=\"color: #000080;\"><strong>Impact and Benefits- \u201cPending\u201d Option Available<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Ease of Reconciliation: Reduces disputes on ITC reversals related to Credit Notes.<\/li>\n<li>Transparency: Introduces a clear audit trail through remark entries.<\/li>\n<li>Compliance Efficiency: Enables accurate reflection of ITC adjustments in GSTR-2B and GSTR-3B.<\/li>\n<li>Dispute Reduction: Supports better supplier-recipient coordination, reducing litigation and mismatch notices.<\/li>\n<\/ul>\n<p><strong>For GST officers:<\/strong> Simplifies verification and reduces manual intervention.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST IMS Introduction of Pending Option for CN &amp; Declaration of Reversal AMT in IMS w.e.f. Oct 2025 : GSTN Background &#8211; Introduction of \u201cPending\u201d Option The GSTN has introduced a new facility in the IMS on the GST portal, allowing taxpayers to mark Credit Notes as \u201cPending\u201d for one tax period. Additionally, the IMS &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":[933],"tags":[1113],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9606"}],"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=9606"}],"version-history":[{"count":1,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9606\/revisions"}],"predecessor-version":[{"id":9608,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9606\/revisions\/9608"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}