The GST Department has announced major changes applicable from the October 2025 return period. These updates focus on improving compliance and ensuring accurate Input Tax Credit (ITC) claims. Here’s a quick overview of the important changes:
1. Manual Selection of ITC
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ITC will no longer be auto-populated in GSTR-2B.
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Taxpayers must log in to the IMS portal and manually accept or reject invoices.
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Only accepted invoices will be available for ITC claims.
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Pending invoices will not reflect in GSTR-3B until cleared.
2. Revised Rules for Credit Notes
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If a recipient rejects a credit note, the supplier cannot reduce their output tax liability in GSTR-3B.
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Reduction in liability will be permitted only when the recipient reverses the ITC.
3. Filing of GSTR-3B
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No GSTR-3B filing will be allowed if the taxpayer’s GSTR-2B is not generated.
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This ensures that taxpayers timely review and comply through the IMS portal.
4. Reconciliation Requirement
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Regular reconciliation of GSTR-2B with books of accounts is now more important than ever.
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Taxpayers must ensure that invoices are promptly reviewed to avoid delays in ITC claims.
✅ Action for Taxpayers:
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Frequently check your IMS portal.
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Accept/reject invoices timely.
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Reconcile GSTR-2B to avoid blockage of ITC and filing issue
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