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Oct 28, 2025
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Major changes in GST invoice management system (IMS) from October 2025 tax period
The Goods and Services Tax Network (GSTN) recently announced a new feature in the Invoice Management System (IMS) on the GST portal. This allows taxpayers to mark credit notes as "Pending" for one tax period.
In an advisory issued on October 17, 2025, GSTN also mentioned that the IMS functionality has been improved giving a flexibility to the taxpayers to modify their ITC reversal upon accepting these credit notes, which helps to settle numerous business disputes.
Bhogavalli Mallikarjuna Gupta, Associate Director - GST, RSM India. said to ET Wealth Online that a new table 6A1 was introduced in GSTR-9.
Gupta says:
A new section, Table 6A1, has been introduced in GSTR-9. It allows taxpayers to present a more accurate and reconciled view of their input tax credit (ITC) claims, assisting both taxpayers and officers during desk reviews. This enhancement minimizes the chances of scrutiny or notices and helps reduce litigation costs in terms of both time and money.
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