GSTN Clarifies No Change in ITC Auto-Population Under New Invoice Management System (IMS)

The Goods and Services Tax Network (GSTN) has issued an advisory dated October 08, 2025, informing that in recent days, the department has noticed that some posts on social media platforms are circulating wrong information regarding the amendments made in GST return filing, effective from October 1, 2025. Through this advisory, the department wants to clarify some key points on GST return filing:

1. The GST department has not made any changes in the auto-population of Input Tax Credit (ITC). As earlier, the ITC will continue to be automatically filed from GSTR-2B to GSTR-3B without any manual filing. Due to the implementation of the Invoice Management System (IMS), the process of auto-population of ITC from GSTR-2B to GSTR-3B remains unchanged.

2. The GST department has not made any changes in the auto-generation of GSTR-2B on the 14th day of every month. As earlier, GSTR-2B will continue to be generated automatically on the 14th day of every month. Taxpayers will not be required to perform this task manually.

Even after the generation of GSTR-2B, taxpayers will be allowed to take actions in IMS till the filing date of GSTR-3B and can accordingly generate GSTR-2B, if needed.

3. Taxpayers who receive a credit note or similar document can choose to keep it pending for a certain time. When they decide to accept it, they can manually adjust and reduce their Input Tax Credit (ITC), but only for the amount they had actually claimed earlier.