The Goods and Services Tax Network (GSTN) has upgraded the Invoice Management System (IMS) starting October 2025 to improve accuracy in invoice matching, Input Tax Credit (ITC) reporting, and annual return (GSTR-9) filing.
These updates aim to reduce mismatches, simplify ITC verification, and give taxpayers more control over invoice acceptance or rejection before filing returns.
The most notable update is the introduction of a new “Pending” option in IMS and a new Table 6A1 in the GSTR-9 Annual Return for FY 2024–25.
New “Pending” Option in IMS
- Taxpayers can now mark invoices, credit notes, or amendments as “Pending” for one tax period (one month for monthly filers or one quarter for quarterly filers).
- If no action is taken within that time, the system will automatically treat the document as Accepted.
- When accepting a record, the taxpayer must confirm:
“Does ITC need to be reduced?”
- If Yes, mention if reversal is full or partial.
- If No, it means ITC was not claimed earlier.
- Remarks can be added for “Pending” or “Rejected” invoices for better tracking and transparency.
New Table 6A1 in GSTR-9
- A new Table 6A1 has been added to GSTR-9 (Annual Return for FY 2024-25).
- This table will report ITC from the previous year that is claimed in the current financial year within the allowed period.
- It separates carry-forward ITC from current-year ITC, improving clarity and reducing future disputes or mismatches.
Changes in Table 8A and 8C
- Table 8A will now include only those invoices that belong to the same financial year, even if reported later (up to October of the next year).
- Invoices from earlier years will not be shown in Table 8A.
- Table 8C will now display ITC missed earlier and claimed later, aligned with the new IMS data logic.
Why These Changes Matter
- Helps ensure accurate ITC matching between supplier and recipient.
- Reduces confusion and duplication in ITC claims.
- Makes GSTR-9 reporting easier and clearer.
- Provides taxpayers a short verification window through the new “Pending” option.
Effective Timeline
- These changes apply from the October 2025 tax period onwards.
- They will be reflected in the Annual Return (GSTR-9) for FY 2024-25, which is due by 31 December 2025.
Conclusion
The October 2025 GST updates are designed to make the system more transparent, accurate, and user-friendly. With the new “Pending” option and Table 6A1, taxpayers get better control over invoice approval and clearer separation of ITC claims.
Businesses should start reviewing invoices regularly, maintain accurate ITC records, and ensure timely reconciliation to avoid mismatches and penalties.
In short, the new IMS is a step towards easier compliance and cleaner GST reporting.
FAQs
1. What is the new “Pending” option in IMS?
Ans: It allows taxpayers to mark any invoice or credit note as “Pending” for one tax period to verify details before final acceptance.
2. What happens if no action is taken on a pending invoice?
Ans: If no action is taken within one period, the invoice is automatically accepted by the system.
3. What is Table 6A1 in GSTR-9?
Ans: It is a new table that captures ITC of the previous year claimed in the current year—helping separate it from current-year ITC.
4. Why were Tables 8A and 8C modified?
Ans: To show only the relevant-year invoices and ensure better ITC reconciliation between GSTR-2B and GSTR-9.
5. From when are these changes applicable?
Ans: All changes take effect from the October 2025 tax period, impacting the FY 2024-25 GSTR-9 Annual Return.
6. What should taxpayers do now?
Ans: Check IMS dashboards every month, act on invoices promptly, reconcile ITC, and prepare GSTR-9 using the updated format.
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