GSTN confirms that taxpayers will continue to file GST returns the same way even after October 2025.
Vanshika verma | Oct 11, 2025 |
GSTN Clarifies: No Major Change in GST Return System from October 1, 2025
The Goods and Services Tax Network (GSTN) has clarified that social media posts about major changes to the GST return system from October 1, 2025, are misleading.
The advisory mainly explains that the new Invoice Management System (IMS) will not change how GSTR-2B, GSTR-3B, or Input Tax Credit (ITC) work.
GSTN has clarified that there will be no change in the process of ITC auto-population. ITC will resume auto-populating in GSTR-3B from GSTR-2B, just like before. It will still depend on the invoices uploaded by suppliers in GSTR-1. The new IMS will not affect this auto-population process.
From the October 2025 tax period, there will be new updates for handling credit note management in IMS.
Significant Points:
GSTN clarified that GSTR-2B will keep getting generated automatically on the 14th of every month, as it does now. Taxpayers do not need to manually create or trigger GSTR-2B through IMS. GSTR-2B will continue to show eligible and ineligible ITC based on supplier data. However, IMS will allow taxpayers to perform a few actions, such as:
Taxpayers can still make changes in the Invoice Matching System (IMS) even after GSTR-2B is ready, up to the time they file GSTR-3B. If they accept or reject any invoices or credit notes, GSTR-2B can be updated and made again with the new details before filing.
This will be helpful for taxpayers, as it will be:
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