<h1>Tax portal allows certain pending records for one tax period, lets taxpayers declare and reverse ITC only if availed</h1> The tax portal updates permit certain records to be kept pending for one tax period (one month for monthly filers, one quarter for quarterly filers) - applicable to credit notes and upward amendments, downward amendments of credit notes where the original was rejected, downward amendments of invoices/debit notes and ECO-documents only where the original was accepted and the relevant 3B return filed. A new facility allows taxpayers to declare the amount of input tax credit (ITC) actually availed and to reverse ITC fully or partially only to the extent it was availed; no reversal where ITC was not availed. Optional remarks can be saved and displayed in recipient statements and supplier dashboards. Changes apply prospectively to supplier filings after rollout and take effect from the October tax period; due dates for pending records are based on the communication date/tax period.