GSTN Confirms IMS Does Not Affect ITC Auto-Population or GSTR-2B

Introduction

The Goods and Services Tax Network (GSTN) has circulated an important clarification to remove false information surrounding the Invoice Management system (IMS) on a social media post claiming major changes in GST return filing from October 1, 2025. There is no change in the auto-population mechanism of Input Tax Credit (ITC) or the generation of GSTR-2B due to the implementation of IMS. Taxpayers are advised to rely only on verified communications from the GSTN and the CBIC, as per the official advisory issued by the GSTIN.

Key highlights  of the advisory are as follows :

There is clarification from GSTN regarding the false information circulating regarding the Changes in GST Return filing from October 1, 2025, which is as follows :

Auto-population of ITC is Unchanged

• There will be no manual intervention as Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B.

Automatic Generation Statement: GSTR-2B

• It will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by taxpayers.
• Even after GSTR-2B is generated, taxpayers can make changes in IMS until the GSTR-3B filing and regenerate GSTR-2B if required.

Credit Note Processing (From October 2025)

• Recipient taxpayers may keep a credit note or related document pending for a specified period.
• Upon acceptance, they can manually adjust the reversal amount, reducing it only to the extent of the credit already availed.

Conclusion

GSTN has confirmed that the IMS does not affect ITC auto-population or GSTR-2B generation. Taxpayers can continue to rely on automated processes, make adjustments in IMS before filing GSTR-3B, and manage credit notes in accordance with existing rules. Only verified GSTN and CBIC communications should be relied upon to avoid misinformation.