GST Returns 2025: File GSTR-1, 3B, 2B | QRMP & ITC

GST Updates – November 2025: What Changed & How to Comply Effective month: November 2025  |  Audience: MSMEs, exporters, service providers, distributors & accountants Slide 1 – Executive Summary (Read This First) Provisional refunds @ 90% for eligible export/IDS claims using risk-based processing. Simplified Registration (optional) for low-risk / low-liability taxpayers with quick auto-approval. Intermediary services – place of supply shift to recipient location (impacting export status). Post-sale discounts : cleaner credit-note + ITC reversal mechanics; fewer disputes. Rate / exemption tweaks (salons & wellness, small hotels, biomedical waste, certain insurance, etc.). Slide 2 – Provisional Refunds (90%) for Exports & IDS What’s new: System risk-score drives 90% provisional sanction for eligible refunds; some categories may be notified as ineligible. How to file (Step-by-Step) On the GST portal, file refund under Zero-Rat...

GST Updates — October 2025 (India) Everything that changed this month: User-generated GSTR-2B via IMS , credit-note sequencing , IMS upgrades , 90% provisional refunds , rate recap & collections — with steps to implement. Effective 1 Oct 2025 GSTR-2B • IMS • Credit notes Refunds & Rates Action checklists 1) GSTR-2B is now user-generated through IMS (no longer purely auto) From Oct 2025, recipients must Accept / Reject / Pend invoices/notes in IMS ; then click Generate GSTR-2B . Only accepted (or deemed accepted) items flow into 2B → 3B ITC tables. See GSTN advisory on IMS & upgrades. GSTN PDF ; A2ZTaxCorp . Open IMS: GST Portal → Services → Returns → Invoice Management System (IMS) . Filter & review: Scan supplier-uploaded B2B invoices/CNs/DNs for the period. Take actions: Accept if correct; Reject with remark; Pend if awaiting clarification. ...