Important Update: Changes in Invoice Management System (IMS).

GST return filing procedures from 1st October 2025, the Goods and Services Tax Network (GSTN) has issued an official clarification. The clarification assures taxpayers that there is no change in the existing mechanism of return filing, ITC auto-population, or GSTR-2B generation due to the implementation of the Invoice Management System (IMS).

I. No Change in Auto-Population of ITC 

The Input Tax Credit (ITC) process remains unchanged. ITC will continue to auto-populate from GSTR-2B to GSTR-3B automatically, without requiring any manual intervention by taxpayers.
Despite the introduction of IMS, the auto-population mechanism functions exactly as before, ensuring continuity and ease of compliance.

II. GSTR-2B Generation.

GSTN has reaffirmed that GSTR-2B will continue to be generated automatically on the 14th of every month, as per the existing schedule.

• No manual intervention or taxpayer action is needed for GSTR-2B generation.
• Taxpayers, however, will have the flexibility to take actions in IMS even after GSTR-2B is generated and can regenerate the statement before filing GSTR-3B, if necessary.

This enhancement ensures that taxpayers have up-to-date visibility of invoices and can make informed decisions while filing returns.

III. Credit Note Handling (Effective from October 2025 Period Onward)

A procedural flexibility will be introduced for handling credit notes and related documents from the October 2025 tax period:

• Recipient taxpayers will have the option to keep a credit note or related document pending for a specified duration.
• Upon acceptance, the recipient can manually adjust and reduce ITC only to the extent availed, by entering the appropriate reversal amount.

This feature aims to bring more accuracy and control to ITC reversals while maintaining consistency with existing return workflows.

Key Takeaway

The clarification issued by GSTN emphasizes that there is no change to the current GST return filing process. The implementation of IMS does not alter how ITC is auto-populated, how GSTR-2B is generated, or how taxpayers interact with the system.
Instead, these refinements are part of ongoing efforts to enhance transparency, flexibility, and efficiency in GST compliance.

Taxpayers are advised to rely only on official communications and notifications from GSTN or CBIC and disregard unauthenticated social media posts.

In essence:

The GST return filing process remains stable and familiar — no procedural change takes effect from 1st October 2025. The focus continues to be on simplification, accuracy, and ease of compliance for the taxpayer community.

Notification Reference: GSTN
08 /10 /2025