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Quick Summary
Starting from 1st October 2025, taxpayers now have to capture input tax credit data manually to have them reflected in their GSTR 2B, as it will no longer be automatically populated in GSTR-3B. Manual Input Tax Credit Management Previously, GSTR-2B statement are auto-generate on the portal along w
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FAQ :
The automatic population of Input Tax Credit (ITC) in GSTR-3B will cease from 1st October 2025.
Taxpayers will need to capture their input tax credit data manually and take action (accept or reject invoices) within the Invoice Management System (IMS) for GSTR-2B to be generated.
GSTR-2B will be generated based on the invoices that taxpayers have accepted within the Invoice Management System (IMS).
Suppliers can no longer reduce their liability by issuing a credit note unless the recipient has first reversed the related Input Tax Credit (ITC).
Amendments are being made to Section 38 and Rule 60 of the CGST Act and Rules regarding GSTR-2B generation, Section 34(2) concerning credit notes and ITC reversal, and Section 39(1) and Rule 61 related to GSTR-3B filing.
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