GST Portal Introduces “Pending” Option for Credit Notes and Declaration of Reversal Amount in IMS

The Goods and Services Tax Network (GSTN) has recently announced a new option in the Invoice Management System (IMS) on the GST portal. As per the GSTN Advisory dated October 17, 2025, taxpayers can now mark credit notes as “Pending” for one tax period.

Additionally, the GSTN has also enhanced the IMS functionality. Once a credit note marked as “Pending” is later accepted, taxpayers will now have the flexibility to modify the Input Tax Credit (ITC) reversal amount accordingly. The new update will help in solving business tax disputes.

To help users understand these changes, GSTN has shared some FAQs regarding the new changes in the Invoice Management System (IMS) from the October 2025 Tax Period.

Refer to the official FAQs for more information