<h1>Tax portal lets recipients mark supplier credit notes and specified invoice/credit amendments pending for one tax period from Oct 2025</h1> A tax portal update permits recipients to mark certain supplier-originated records (credit notes, upward amendments of credit notes, specified downward amendments of invoices/credit notes/ECO-documents) as 'pending' for one tax period (month or quarter) from the October 2025 tax period onward; pending status expires at the GSTR-3B due date for the following period, after which records must be accepted or rejected or will be deemed accepted. Recipients can now declare whether ITC reduction is required on acceptance and, optionally, specify a reversal amount for partial reversals (full reversal by selecting Yes without a value). Recipients may add remarks on reject/pending actions; remarks are mandatory for partial or no reversal.