GSTN Clarifies No Change in ITC Auto-Population Under IMS

Update: GSTN Advisory, Dated 08-10-2025

1. GSTN Issues Clarification on IMS Implementation

Goods and Services Tax Network (GSTN) has issued an official advisory to address recent misinformation surrounding the implementation of the Invoice Management System (IMS) and its impact on GST return filing from October 1, 2025. The advisory seeks to reassure taxpayers that there is no change in the existing process of auto-population of Input Tax Credit (ITC) and generation of GSTR-2B.

2. ITC Auto-Population Will Continue Without Manual Intervention

According to the advisory, ITC auto-population from GSTR-2B to GSTR-3B will continue exactly as it does currently. Taxpayers will not be required to take any additional steps or perform manual interventions. This ensures consistency and minimizes the risk of filing errors during the transition to IMS.

3. GSTR-2B Generation Timeline Remains the Same

GSTN confirmed that GSTR-2B will continue to be automatically generated on the 14th of every month, irrespective of the taxpayer’s actions. This timeline remains unchanged under IMS, allowing businesses to maintain their existing compliance calendars without disruptions.

4. Flexibility to Adjust and Regenerate GSTR-2B

One of the key highlights of the clarification is that taxpayers will be able to make adjustments in IMS even after the generation of GSTR-2B. If required, they may regenerate the statement to reflect updated credit positions. This flexibility aims to provide businesses with better control and transparency in managing their ITC.

5. Credit Note Handling Under IMS

Starting from the October 2025 tax period, recipient taxpayers will have the option to keep Credit Notes or related documents pending for a specified duration. Upon acceptance, they can adjust ITC only to the extent availed by manually managing the reversal amount in IMS. This enhancement is expected to streamline credit management and improve accuracy in return filing.

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