TaxTMI 
TaxTMI 
Attention : Important Advisory on IMS
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....ttention : Important Advisory on IMS<BR>GST<BR>Dated:- 9-10-2025<BR><BR>It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October ....
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....1, 2025. We would like to clarify the following: I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention.....
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.... The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS). II. GSTR-2B Generation * GSTR-2B will continue to be generated automatically on....
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.... the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by the taxpayers. * Taxpayers can take actions in IMS even after generation of GSTR-2B till filin....
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....g of GSTR-3B and can regenerate GSTR-2B accordingly, if required. III. Credit Note Handling (Effective October 2025 period onward) * Recipient taxpayers will have the option to keep a Credit Note o....
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....r related document pending for a specified period. * On acceptance of Credit Note or related document, the recipient will also have the flexibility to reduce ITC only to the extent of its availment ....
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....by adjusting the reversal amount manually. Thanking You, Team GSTN<BR> News - Press release - PIB....