Attention : Important Advisory on IMS

Important Clarification on the Invoice Management System (IMS)

This advisory is to clarify some incorrect information that has been circulating regarding recent changes to GST return filing procedures. Please take note of the following official clarifications:

1. ITC Auto-Population Remains Unchanged

The process of auto-populating Input Tax Credit (ITC) from GSTR-2B to GSTR-3B continues without any changes. The implementation of the Invoice Management System (IMS) does not require any manual intervention for this process.

2. GSTR-2B Generation is Still Automatic

• GSTR-2B will continue to be generated automatically on the 14th of every month. This process is not dependent on actions taken by taxpayers in IMS.
• Taxpayers have the flexibility to take actions on documents in IMS even after GSTR-2B has been generated, up until they file their GSTR-3B. If necessary, they can regenerate the GSTR-2B to reflect these actions.

3. New Credit Note Handling (Effective October 2025 Onward)

• Recipient taxpayers will now have the option to keep a credit note or a related document in "pending" status for a specified time.
• When a taxpayer accepts a credit note, they will have the flexibility to manually adjust the ITC reversal amount to match the credit they actually availed.

Originally published at: https://services.gst.gov.in/services/advisoryandreleases/read/628