Simplified IMS Process : Pending Records, ITC Declaration and Remark Facility

GST Advisory has been issued to Simplified IMS Process : Pending Records, ITC Declaration and Remark Facility , dated 23-09-2025. The Main Key Points of the Advisory are as under:

1. Pending Action for Certain Records
2. Declaring ITC reduction Amount
3.  Option to save remarks
4. Important Dates
5. Prospective Application.

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1. Pending Action for Certain Records:

Taxpayers can now keep some records “pending” for one tax period:

• For monthly filers – one month.
• For quarterly filers – one quarter.

Records that can be kept pending:

• Credit notes or upward amendment of credit notes.
• Downward amendment of credit note (if the original CN is rejected).
• Downward amendment of invoice/debit note (only if the original invoice was already accepted and GSTR-3B was filed).
• Downward amendment of e-commerce operator (ECO) documents (only if the original was accepted and GSTR-3B was filed).

2. Declaring ITC Reduction Amount

• If no ITC was ever taken on an invoice/document → no reversal is needed.
• If ITC was taken only partly → reversal required only for that part.
• IMS now gives taxpayers the option to declare the actual ITC availed and reverse only that amount (either fully or partially).
• This can also be used if ITC reversal was already done earlier.

3. Option to Save Remarks

• While rejecting or keeping a record pending, taxpayers can add remarks (this option will be live soon).
• These remarks will appear in GSTR-2B and also to suppliers in their outward supply dashboard → helping them take corrective actions.

4. Important Dates

• The new changes (keeping records pending + declaring ITC availed) will apply from the October 2025 tax period.
• Due date for keeping records pending = depends on the tax period when the supplier uploaded the document.

5. Prospective Application

• These changes will apply only for records filed after the rollout (not for past records).
• Taxpayers should carefully check records before filing their returns.

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Download PDF of GST Advisory on IMS

https://www.gst.gov.in/newsandupdates/read/624