Mitali
Are you tense for the September 2025 GSTR-3B Return after hearing that the auto-population of ITC from GSTR-2B to GSTR-3B has been discontinued? Don't worry - there is no need for tension at all.
An official advisory has been issued that the circulating information is incorrect. Here's what you actually need to know:
No Change in Auto-Population of ITC
ITC will still auto-populate from GSTR-2B to GSTR-3B without any manual intervention.
The process remains unchanged due to the Invoice Management System (IMS).
GSTR-2B Generation
GSTR-2B will continue to be generated automatically on the 14th of every month.
You do not have to do anything to generate it.
Flexibility
Taxpayers can take actions in IMS even after GSTR-2B is generated, until you file GSTR-3B.
You can regenerate GSTR-2B accordingly, if required.
Credit Note Handling
If you get a Credit Note, you will have the option to keep a Credit Note or related document pending for a while.
On acceptance:
Recipients have the option to reduce ITC only for the part that they actually used.
You can manually adjust the ITC reversal amount.
Summary
There is no change in the auto-population of ITC. The process you have been following continues to be same. Only Credit Note management is getting more flexible from October 2025.
So, no worries at all - you can continue filing your GSTR-3B as usual!
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