What changed, and what it changed here

1. 30 Oct 2025Product work openIMS

   GSTN advisory on bills of entry in IMS (30 October 2025)

   Bills of entry for imported goods now appear in IMS for action.

   In this product: Imports need their own record type and matching key (bill-of-entry number and port code). Not built yet; on the roadmap.

   Official source
2. 9 Oct 2025Product work openIMS

   GSTN advisory on IMS changes (October 2025 tax period)

   Credit notes can be kept pending, and a recipient can declare the credit to reverse on accepting one.

   In this product: The IMS state model has a pending action and reason codes; credit-note reversal amounts are the next addition.

   Official source
3. 3 Sep 2025Reflected in the productReconciliationTravel ITC

   56th GST Council meeting (3 September 2025)

   5% and 18% main rates and a 40% rate from 22 September 2025; hotel rooms up to ₹7,500 at 5%, non-economy air at 18%.

   In this product: The HSN/SAC master and the travel engine use the new rates; a production master is versioned by effective date.

   Official source
4. 18 Jun 2025Reflected in the productReconciliation

   GSTN advisory on the three-year bar on returns (2025)

   Returns more than three years past their due date can no longer be filed.

   In this product: A supplier that never filed may now never be able to; the chase list is ordered by deadline for that reason.

   Official source
5. 7 Jun 2025Reflected in the productReconciliationIMS

   GSTN advisory on GSTR-3B hard-locking (7 June 2025)

   Outward liability in GSTR-3B is not editable from the July 2025 period; corrections go through GSTR-1A.

   In this product: Supplier fixes are requested as GSTR-1A amendments, before the period's GSTR-3B.

   Official source
6. 1 Apr 2025Product work openReconciliation

   CGST Act section 20 (ISD, as amended from 1 April 2025)

   Common third-party input services must be distributed through an Input Service Distributor.

   In this product: ISD credit is a separate section of GSTR-2B and must not be matched against B2B invoices. Not yet modelled.

   Official source
7. 14 Oct 2024Reflected in the productIMS

   GSTN advisory on the Invoice Management System (October 2024)

   Accept, reject or keep pending each supplier record; no action means deemed accepted when GSTR-2B is generated.

   In this product: The IMS inbox, its suggestions and its clock follow this: deemed acceptance is changeable until GSTR-3B is filed.

   Official source
8. 3 Oct 2024Reflected in the productReconciliation

   Safari Retreats (Supreme Court, 3 October 2024) and Finance Act 2025

   The Court opened construction credit for buildings used as plant; the Finance Act 2025 closed it retrospectively.

   In this product: Office-building works contracts stay blocked under s.17(5)(c).

9. 26 Jun 2024Reflected in the productReconciliation

   CBIC Circular 211/05/2024-GST

   For reverse-charge supplies from unregistered persons, the FY of the self-invoice governs the credit deadline.

   In this product: Relevant to reverse-charge handling; ordinary invoices keep the invoice-date rule.

   Official source
10. 26 Jun 2024Reflected in the productResearch desk

    CBIC Circular 207/01/2024-GST

    Monetary limits below which the department does not appeal: ₹20 lakh GSTAT, ₹1 crore High Court, ₹2 crore Supreme Court.

    In this product: Informs how disputed amounts are prioritised in a notice response.

    Official source
11. 22 Jun 2024Reflected in the productResearch desk

    53rd GST Council meeting (22 June 2024)

    Section 16(4) relaxed for FY 2017-18 to 2020-21; interest and penalty waiver under section 128A.

    In this product: Legacy periods only; current deadlines follow section 16(4) as it stands.

    Official source
12. Reflected in the productE-invoice check

    GSTN e-invoice advisory: 30-day reporting limit for AATO of ₹10 crore and above

    From 1 April 2025, larger taxpayers cannot report an e-invoice more than 30 days after its date.

    In this product: The e-invoice check enforces the 30-day window when turnover is ₹10 crore or more.

    Official source

Summaries are the author's, reviewed as of September 2026; each one is also a source in the research desk. Check the current advisory before acting on any of them.