GSTN clarifies on changes in GST return filing from October 1, 2025 regarding IMS, generation of GSTR-2B & Credit Note Handling.
It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 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. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS).
II. GSTR-2B Generation
III. Credit Note Handling (Effective October 2025 period onward)
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 by adjusting the reversal amount manually.
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