The GSTN has issued an Important Advisory on IMS (Invoice Management System) dated 08.10.2025. The clarification was issued to counter misleading posts and misinformation circulating about supposed changes in GST return filing from October 1, 2025.

The Advisory provides as under:

• No Change in ITC Auto-Population – The Input Tax Credit (ITC) mechanism remains unchanged. ITC will continue to auto-populate from GSTR-2B to GSTR-3B as before, even after the implementation of IMS. Taxpayers need not take any manual action for this process.
• Uninterrupted GSTR-2B Generation – GSTR-2B will continue to be auto-generated on the 14th of every month, without requiring any taxpayer intervention. Taxpayers may, however, perform actions in IMS post-generation and regenerate GSTR-2B if needed before filing GSTR-3B.
• Credit Note Flexibility Introduced (Effective October 2025 Onwards) – Recipients will have the option to keep Credit Notes or related documents pending for a defined period and can accept them later. Upon acceptance, the ITC reversal can be adjusted manually to the extent of credit already availed.

Source: GSTN