GSTN has issued an important clarification regarding several misleading posts circulating online about changes in GST return filing from 1 October 2025. The advisory confirms that the introduction of the Invoice Management System (IMS) does not change the existing mechanism of ITC auto-population or GSTR-2B generation.

1. No Change in ITC Auto-Population
2. Input Tax Credit will continue to auto-populate from GSTR-2B to GSTR-3B. IMS does not alter this process, and taxpayers are not required to take any additional steps for ITC population.
3. GSTR-2B Will Continue to Generate on the 14th
4. GSTR-2B will keep generating automatically every month on the 14th. Taxpayers may take actions in IMS even after 2B is generated, and they can regenerate GSTR-2B before filing GSTR-3B if needed.
5. New Credit Note Handling Rules from October 2025
6. Recipient taxpayers will be able to keep a credit note or related document pending for a defined period.
7. Upon acceptance of a credit note, taxpayers may reduce ITC only to the extent of the ITC actually availed, by adjusting the reversal manually.

This clarification ensures that taxpayers do not get misled by incorrect information and continue following the existing ITC and GSTR-2B workflows without confusion.