🔹 Pending Records – More Flexibility

Now, taxpayers can keep certain records in a “pending” state instead of making immediate decisions.

• Monthly filers → Can keep pending for one month.

• Quarterly filers → Can keep pending for one quarter.

Which records qualify?

• Credit notes or upward amendment of credit notes.

• Downward amendment of credit notes (if the original CN was rejected).

• Downward amendment of invoice/debit note (only if original invoice was accepted and GSTR-3B filed).

• ECO-document downward amendment (if original accepted and GSTR-3B filed).

💡 Example:
A business receives a credit note in October 2025 but needs time to verify it. Instead of rushing, they can mark it pending till the October return filing due date.

🔹 ITC Reduction – Reverse Only What You Claimed

Earlier, taxpayers often had to reverse ITC even if they hadn’t claimed it. This caused unnecessary reversals. GSTN has now clarified:

• If ITC was never availed → No reversal needed.

• If ITC was partially availed → Reverse only to the extent availed.

💡 Example:
If GST on an invoice is ₹18,000 but the business availed only ₹6,000 as ITC, then on amendment, they only need to reverse ₹6,000, not the full amount.

This change avoids excess reversals and ensures accuracy.

🔹 Save Remarks for Better Communication

While rejecting or keeping records pending, taxpayers will soon be able to add remarks.

• Remarks will show up in GSTR-2B for recipients.

• Suppliers can view them in their Outward Supplies dashboard.

💡 Example:
If a buyer rejects a debit note, they can add a remark like: “Invoice mismatch – please check values.” This directly alerts the supplier to fix the issue.

🔹 Important Implementation Dates

• Effective from: October 2025 tax period.

• Due date for pending action: Based on the tax period when the supplier shared the document.

⚠️ These changes are prospective only – they will apply to records uploaded by suppliers after rollout.

✅ Why This Matters for You

• Time-saving: No pressure to accept/reject records immediately.

• Accuracy: Reverse ITC only when and how much is necessary.

• Transparency: Remarks improve buyer-supplier communication.