https://www.taxtmi.com/news?id=56805 IMS permits limited-time retention of specified documents as pending records for one tax period for monthly and quarterly taxpayers, covering credit notes, certain downward and upward amendments, and ECO-Document downward amendments where originals were accepted and return filed. IMS also provides a facility to declare and record full, partial, or nil reversal of Input Tax Credit actually availed or previously reversed for selected records, and an optional remarks field visible in GSTR 2B and supplier dashboards. The changes apply prospectively after portal rollout and from the October tax period. en-us Wed, 24 Sep 2025 18:51:42 +0530 Wed, 24 Sep 2025 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=56805 IMS permits limited-time retention of specified documents as pending records for one tax period for monthly and quarterly taxpayers, covering credit notes, certain downward and upward amendments, and ECO-Document downward amendments where originals were accepted and return filed. IMS also provides a facility to declare and record full, partial, or nil reversal of Input Tax Credit actually availed or previously reversed for selected records, and an optional remarks field visible in GSTR 2B and supplier dashboards. The changes apply prospectively after portal rollout and from the October tax period. News - Wed, 24 Sep 2025 18:51:42 +0530 https://www.taxtmi.com/news?id=56805