The GST Invoice Management System (IMS) has introduced several new changes aimed at simplifying the taxation process and reducing the compliance burden on taxpayers. These updates provide greater flexibility in managing invoices, credit notes, and ITC reversals, while ensuring accurate reporting in GST returns.
Key Updates:
Pending Action for Specified Records
Taxpayers can now keep certain records pending for a limited period:
- Monthly taxpayers: One tax period (month)
- Quarterly taxpayers: One tax period (quarter)
Eligible records include:
- Credit Notes or upward amendment of Credit Notes.
- Downward amendment of CN where the original CN was rejected.
- Downward amendment of Invoice / Debit Note (DN) where the original invoice has already been accepted and GSTR-3B filed.
- ECO-Document downward amendment where the original document has been accepted and GSTR-3B filed.
Declaring ITC Reduction Amount
The system now allows taxpayers to declare the amount of Input Tax Credit (ITC) actually availed, and reverse it, fully or partially, if required:
- No reversal needed if ITC was not availed.
- Partial reversal applies only to the ITC actually availed.
- Facility can be used even if reversal was already made previously, or ITC was never availed.
- Applicable to the specified records mentioned above.
Option to Save Remarks
- Taxpayers can now optionally add remarks while taking reject or pending action on records.
- Remarks will be visible in GSTR-2B for future reference.
- Suppliers will also see remarks in the Outward Supplies view dashboard, enabling corrective measures.
- Facility rollout is expected shortly.
Important Dates
- Changes will be effective from the October tax period.
- The due date for keeping records pending is calculated based on the date/tax period in which the supplier communicated the document.
Prospective Application
- Changes are applicable only for records filed by suppliers after the production rollout.
- Taxpayers are advised to carefully review these changes before taking action and filing returns.
Notification Reference: GSTN
23 /09/2025