GSTN Issues Advisory to Clear GST Filing Rumours

Recently, there have been some false rumours going around about major changes in GST return filing starting October 1, 2025. To clarify this, the Goods and Services Tax Network (GSTN) has released an important advisory. As per the Advisory, the GSTN clarified the following things:

GSTR-2B Generation

The GSTR-2B will still be generated on the 14th of every month, automatically. Taxpayers do not need to manually generate it. Even after GSTR-2B is generated, taxpayers can still take actions in the IMS before filing GSTR-3B and can regenerate GSTR-2B accordingly.

Managing Credit Note

Now the recipient can mark a Credit Note or related document as pending for a specified time. Once the recipient accepts the Credit Note, they will be required to manually adjust the ITC to the extent of its availment by reversing the amount.

No Change in Auto-Population of ITC

There is no change in the autopopulation of Input Tax Credit (ITC) from GSTR-2B to GSTR-3B. ITC will still be automatically filled in GSTR-3B based on details in GSTR-2B. Therefore, the taxpayers do not need to enter it manually. This system remains unchanged even after the introduction of the Invoice Management System.