<h1>Advisory: From Oct 1, 2025 ITC continues to auto-populate from GSTR-2B to GSTR-3B via IMS; GSTR-2B generated 14th monthly</h1> A government advisory clarifies that from October 1, 2025 there is no change to the auto-population of Input Tax Credit (ITC): ITC will continue to auto-populate from GSTR-2B to GSTR-3B via the Invoice Management System (IMS). GSTR-2B will be generated automatically on the 14th of each month and can be regenerated after taxpayers take actions in IMS up to GSTR-3B filing. For periods from October 2025 onward, recipient taxpayers may keep credit notes or related documents pending for a specified time and, upon acceptance, may manually reduce ITC only to the extent actually availed by adjusting the reversal amount.