GST return filing mechanism from October 1, 2025.

 Three major changes* to the GST return filing mechanism from October 1, 2025. If you handle accounts or return filing under GST, these changes are important for you.

*Key Changes:* *Auto-population of ITC* : Until now, input tax credit (ITC) was automatically populated from GST 2B when filing GST Return 3B. This feature will end from October 1, 2025. You will now have to manually access GST 2B to claim ITC. *GST 2B will have to be generated manually:* Data will no longer be populated automatically in GST 2B. You will need to go to the Invoice Management System (IMS) to accept or reject the invoice and generate 2B. Only then will the data from 2B transferred to 3B. *Changes to the taxability of credit notes* : If a supplier issues a credit note and the recipient rejects it in IMS, the supplier's output tax liability will not be reduced. The liability will be added back unless the recipient reverses the ITC of that credit note. This change has been made under Section 34. *Generation of 2B mandatory to file GST 3B*: You will now not be able to file your GST 3B until your GST 2B is generated. To generate 2B, the invoice must be accepted/rejected in IMS. This has been implemented through an amendment to Section 39, subsection 1. These changes will completely transform the GST return filing experience, as filing a 3B without verification will no longer be possible. You will now have to manually verify and reconcile the ITC as per the rule.

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