The GSTN has issued an Advisory dated 17.10.2025, to introduce a new functionality in the Invoice Management System (IMS) on the GST portal to enhance flexibility and ease of compliance for taxpayers in handling credit notes.

Under this enhancement, taxpayers can now mark credit notes as “Pending” for one tax period, instead of accepting or rejecting them immediately. Additionally, the IMS has been upgraded to allow taxpayers to modify the Input Tax Credit (ITC) reversal amount upon acceptance of such credit notes. 

The GSTN has also announced that a set of detailed FAQs explaining the process and operational aspects of this new functionality will be released shortly to assist taxpayers in effectively using the feature.

To read the complete FAQs https://tutorial.gst.gov.in/downloads/news/creative_faq_on_gstr9_for_24_25_dt_15_oct_25_v6_final.pdf