Introduction of “Pending” Option for Credit Notes and declaration of Reversal amount in IMS
GST
Dated:- 18-10-2025
A new facility in the Invoice Management System (IMS) has been recently introduced on the GST portal wherein the taxpayers are allowed to keep credit notes as “Pending” for one tax period. Further, the IMS functionality have also been enhanced providing a flexibility to the taxpayers to modify their ITC reversal on acceptance of such credit notes thereby resolving many business disputes.
FAQ on New Changes in Invoice Management System (IMS) from October 2025 Tax Period
1
For which documents, pending option has been provided now which was not allowed earlier?
Pending option has also been provided for the following documents.
a. Credit notes, or upward amendment of Credit note,
b. Downward amendment of CN where original CN was rejected,
c. Downward amendment of Invoice / DN only where original Invoice already accepted and 3B has been
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1. CN dated 15 Sept 2025, reported in GSTR-1 of Sept 2025 filed on 11 Oct 2025 → Appears in IMS but without Pending Option/new facility.
2. CN dated 15 Oct 2025, reported in GSTR-1 of Oct 2025 on 15th Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility at the time of record added in the GSTR 1
3. CN dated 15 Mar 2025, reported in GSTR-1 of Oct 2025 filed on 11 Nov 2025 → Appears in IMS with Pending Option/new facility, since GSTR-2B period is Oct 2025.
4. CN dated 20 Sept 2025, reported in GSTR-1A of Sept 2025 filed on 14 Oct 2025 → Appears in IMS with Pending Option/new facility at the time of adding the record, as its GSTR-2B period is Oct 2025.
4
Till what date can Credit Notes and other specified records be kept pending?
1. For monthly taxpayer(recipient) – 1 tax periods (month)
2. For Quarterly taxpayer(recipient) – 1 tax period (One quarter)
These records are allowed to keep pending as per formula below –
Due date of
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i.e. one Quarter
* Next tax period following the GSTR 2B period is Oct-Dec 2025 + 1 Quarter = Jan-March 2026
Therefore, last date to keep the record as pending i.e. due date of GSTR 3B for Jan-March 2026= 22nd/24th April 2026
5
What will happen after the expiry of allowed period for keeping the record as pending
Pending action will be disabled after specified period. Hence, recipient has to accept or reject that record after the expiry of specified time period. If no action is taken then system will consider such record as deemed accepted.
6
Will the taxpayer get any option to declare the amount of ITC which need to be reversed?
Currently the system reverses the entire ITC amount in GSTR-2B of a taxpayer on acceptance of Credit note and similar records even if the taxpayer has not availed the ITC of the corresponding invoice or has reversed certain amount (partial reversal) in GSTR-3B as there are no option to declare the value of ITC need to be reversed on accept
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