Clarification on IMS & ITC Auto-Population

1. No Change in ITC Auto-Population via GSTR-2B

Despite rumors, there is no change in how ITC is auto-populated:

• ITC will continue to flow seamlessly from GSTR-2B to GSTR-3B.
• No manual intervention is required—IMS implementation does not disrupt this process.

✅ Implication: Taxpayers and consultants can continue relying on GSTR-2B as the authoritative source for ITC computation.

📅 2. GSTR-2B Generation Timeline & Flexibility

The advisory reaffirms the standard GSTR-2B generation cycle:

• GSTR-2B will be auto-generated on the 14th of every month.
• Taxpayer actions in IMS—whether before or after the 14th—will reflect in subsequent GSTR-2B filings.

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