GSTN Allows Pending Records in IMS for One Tax Period

GSTN Advisory, Dated 23-09-2025

1. Introduction

The Goods and Services Tax Network (GSTN) has issued an advisory outlining important updates in the Invoice Management System (IMS). These updates are designed to simplify compliance processes for taxpayers and provide greater flexibility in handling records. The initiative is aimed at ensuring smoother reconciliation, improved transparency, and more efficient management of invoices and related documents under the GST framework.

2. Facility to Keep Records Pending

Under the revised system, taxpayers are now allowed to keep certain specified records pending for a limited period. This period is defined as one tax period—that is, one month for monthly filers and one quarter for quarterly filers. Records that can be kept pending include credit notes or upward amendments of credit notes, downward amendments of credit notes where the original was rejected, downward amendments of invoices or debit notes where the original was already accepted and GSTR-3B filed, and similar downward amendments for e-commerce operator (ECO) documents. This feature gives taxpayers breathing space to manage reconciliations without immediate acceptance or rejection.

3. New ITC Declaration Facility

A key enhancement introduced in IMS is the option to declare the amount of Input Tax Credit (ITC) actually availed. Taxpayers can also specify cases where ITC has been partially or fully reversed for the records in question. This change brings more accuracy and clarity in ITC reporting, helping taxpayers match their claims more effectively with supplier records. It further reduces the scope of discrepancies between GSTR-2B and GSTR-3B filings.

4. Additional Functional Improvements

In addition to these features, taxpayers can now optionally save remarks when taking reject or pending actions on records. These remarks will be visible in both Form GSTR-2B and the Outward Supplies dashboard, enabling suppliers to better understand the reasons for rejection or delay. This small but significant change is expected to improve communication between buyers and suppliers, minimizing disputes and ensuring greater alignment in GST compliance.

5. Conclusion

These new facilities will be applicable from the October tax period and will only apply prospectively to records filed by suppliers after the rollout. By introducing flexibility in keeping records pending, enabling ITC declaration, and improving supplier visibility through remarks, the GSTN has taken another step toward easing compliance for taxpayers. Overall, these updates strengthen the IMS framework and enhance transparency, ultimately contributing to smoother GST operations for both taxpayers and suppliers.

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