GST Updates – October 2025: User-Generated GSTR-2B, Credit-Note Sequencing, IMS upgrades, 90% refunds & rate recap
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. ...