GSTN has changed how Table 8A in GSTR-9 is auto-filled. Starting FY 2024-25, it will include invoices from both the current and next financial year, making ITC reconciliation more accurate. Learn what’s included, what’s excluded, and how to prepare.

GSTN has issued a clarification confirming that the auto-population of Input Tax Credit (ITC) from GSTR-2B to GSTR-3B remains unchanged, even after the implementation of the Invoice Management System (IMS). GSTR-2B will continue to be generated automatically on the 14th of every month. This update helps clear confusion and reassures taxpayers that their filing process remains stable.

Starting October 2025, the GSTN has rolled out major updates to the Invoice Management System (IMS) that simplify compliance, improve transparency, and give taxpayers more control over invoice handling. This blog breaks down the key changes and what they mean for businesses.