GST Invoice Management System (IMS) Clarification
CBIC/GSTN clarified no major changes to return filing with IMS rollout. GSTR-2B auto-populates ITC as before (on the 14th monthly); amendments possible until GSTR-3B filing; credit note rules apply from October 2025. This addresses taxpayer concerns on liquidity and compliance.
CBIC/GSTN clarified no major changes to return filing with IMS rollout. GSTR-2B auto-populates ITC as before (on the 14th monthly); amendments possible until GSTR-3B filing; credit note rules apply from October 2025. This addresses taxpayer concerns on liquidity and compliance.
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